Article 36
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
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Showing 1531–1540 of 34217 articles for “Art. 1543 → Art. 1479 → Art. 1469 al. 3”
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
Where several claims based on different and unrelated facts are made by one plaintiff against the same adversary and joined in one proceeding, the jurisdiction and rate of jurisdiction shall be determ…
The judge ensures that the proceedings run smoothly; he has the power to set time limits and order the necessary measures.
The action is the right, for the author of a claim, to be heard on the merits of that claim so that the judge can say it is well-founded or ill-founded. For the opponent, the action is the right to di…
Subject to the provisions of Article 35, the judgment shall not be subject to appeal where none of the incidental claims exceeds the rate of last resort. If any of them exceeds that rate, the judge sh…
The action is open to all those who have a legitimate interest in the success or rejection of a claim, subject to cases in which the law attributes the right to act only to persons whom it qualifies t…
Any claim made by or against a person without the right to act is inadmissible.
The jurisdiction of the courts by reason of the subject matter is determined by the rules relating to judicial organisation and by special provisions.
Jurisdiction by reason of the amount of the claim as well as the rate of jurisdiction below which the appeal is not open are determined by the rules specific to each court and by the provisions below.
Where claims are made, in the same proceedings and under a common instrument, by several plaintiffs or against several defendants, jurisdiction and the rate of jurisdiction shall be determined in resp…
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