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Showing 511–520 of 65577 articles for “Art. s. L 227-1 to L 227-20”
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
The judge may always hear the parties themselves.
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…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
The judge may always proceed by way of an enquiry to hear the author of an attestation.
The attestation shall contain an account of the facts that the author witnessed or personally observed. It shall mention the author's surname, forenames, date and place of birth, place of residence an…
Attestations shall be produced by the parties or at the request of the judge. The judge shall communicate to the parties those directly addressed to him.
Attestations must be drawn up by persons who are eligible to be heard as witnesses.
Anyone who is legally required to do so is obliged to give evidence. Persons who show a legitimate reason may be exempted from giving evidence. Relatives or allies in the direct line of either party o…
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