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Showing 41–50 of 2458 articles for “Art. 199 undecies C”
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same article are liable to a fine where the charac…
Where testimonial evidence is admissible, the judge may receive from third parties statements of such a nature as to throw light on the disputed facts of which they have personal knowledge. These stat…
If the spouses or one of them has died without discovering the fraud, the criminal action may be brought by all those who have an interest in having the marriage declared valid, and by the public pros…
The hearings are held and the judgment is delivered in chambers. However, if the adult defendant or his or her lawyer so requests from the outset of the proceedings, they shall be held and the judgmen…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
The mandatary is liable not only for fraud, but also for the faults he commits in his management. Nevertheless, liability for faults is applied less rigorously to one whose mandate is gratuitous than…
Every agent is bound to render an account of his management, and to account to the principal for all that he has received by virtue of his power of attorney, even if what he would have received had no…
The principal must reimburse the agent for the advances and expenses made by the latter for the execution of the mandate, and pay the agent his salaries when they have been promised. If there is no fa…
The mandatary is liable for the person he has substituted in the management: 1° when he has not received the power to substitute anyone; 2° when this power has been conferred on him without the design…
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