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Showing 61–70 of 4847 articles for “Art. 17 sept. 2020”
…the elements required to calculate the reference tax income as defined in 1° of the IV of article 1417.1 bis. Spouses must jointly sign the declaration of all their household income.2. Individuals, co…
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
…n deadline.2. Late payment interest ceases to be deducted when the increase provided for in Article 1730 is applicable.3. Where Article 1728 is applied, the calculation of the late payment interest is…
Article D. 315-2 is applicable in New Caledonia as amended by Decree no. 2020-119 of 12 February 2020.
…olumn of the same table: Articles applicable In the wording resulting from the decree D. 621-27 No. 2020-1768 of 30 December 2020 D. 621-28 No. 2018-1327 of 28 December 2018 D. 621-29 No. 2022-1734 of…
Decisions taken by the judge assigned or by the judge in charge of the review do not have the authority of res judicata.
The judge may, in order to verify them himself, in any matter take personal knowledge of the facts in dispute, the parties present or called. He shall make any observations, assessments, evaluations o…
The minutes, opinions or reports drawn up, on the occasion of or following the execution of an investigative measure shall be sent or given in copy to each of the parties by the clerk of the court who…
Decisions relating to the execution of an investigative measure are not subject to opposition; they may only be appealed or appealed to the Supreme Court at the same time as the judgment on the merits…
The judge may have a sound, visual or audiovisual recording made of all or part of the investigative steps he or she takes. The recording shall be kept at the court registry. Each party may request th…
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