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Showing 11–20 of 57281 articles for “Art. n° 20-14089 and 20-14090”
…tion, income tax is assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. Th…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
…ect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It is calculated…
…gricultural business, the income tax due in respect of the profits made in that business or holding and not yet taxed shall be assessed immediately, including, in the case of an agricultural holding t…
…gs shall remain deposited at the registry for forty-eight hours in the case of pre-trial detention, and for five days in all other cases. It shall then proceed in accordance with articles 197,198 and…
The Investigating Chamber may also, in respect of offences arising from the record of the proceedings, order that an indictment be issued, under the conditions laid down in Article 205, persons who ha…
…82-1, second paragraph, 156, second paragraph, or 167, penultimate paragraph, it may either evoke and proceed under the conditions provided for in Articles 201,202,204 and 205, or refer the case bac…
When it has prescribed additional information and this has been completed, the investigating chamber shall order the file of the proceedings to be deposited at the registry. The public prosecutor shal…
Supplementary information shall be carried out in accordance with the provisions relating to preliminary investigations either by one of the members of the Investigating Chamber or by an investigating…
…secutor, order of its own motion the release of the person under investigation. It may order the remand in custody or under judicial supervision of the person under investigation. In urgent cases, the…
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