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Showing 381–390 of 10782 articles for “Art. decision n° 2019-820 QPC”
The court clerk invites the parties who are responsible for it, reminding them of the provisions of Article 271, to deposit the advance at the court clerk's office within the time limit and in the man…
Only one person shall be appointed as an expert unless the judge deems it necessary to appoint more than one.
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
The administration's period for taking action as provided for in article 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until t…
…on at the end of the thirty-day period provided for in Article 67 D, the tax authorities take their decision. If the tax authority rejects the taxpayer's observations, it must give reasons for its res…
The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapte…
With regard to duties and taxes levied in accordance with the rules, guarantees, privileges and penalties set out in this Code, any finding likely to lead to taxation gives rise to a prior exchange of…
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