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Showing 21–30 of 11299 articles for “Art. BOI-IR-PAS-10-20 n° 70”
The public prosecutor at a judicial court other than that or those mentioned in Article 706-106-1 may, for offences covered by the same article 706-106-1, ex officio, on the proposal of the investigat…
One or more judicial courts designated by decree shall exercise concurrent jurisdiction with that resulting from the application of Articles 43,52and 382 of this code for the investigation, prosecutio…
…ially designated judicial police officers may assist the magistrates designated pursuant to Article 706-106-2, shall be specified by regulation.
With a view to setting up the technical device referred to in Article 706-102-1, the liberty and custody judge, at the request of the public prosecutor, or the investigating judge may authorise entry…
A technical device may be set up for the purpose, without the consent of the persons concerned, of accessing, recording, retaining and transmitting computer data in any place, as stored in a computer…
…Public Prosecutor may, for investigation or inquiry proceedings falling within the scope of Article 706-72-1, communicate to the State services mentioned in second paragraph of article L. 2321-2 of th…
…or the investigation, prosecution and investigation of offences falling within the scope of Article 706-106-1. Designated public prosecutors and investigating judges, as well as the public prosecutor…
…the purpose of tracing the possible criminal career of a person convicted of offences under Article 706-106-1 or for whom there are one or more plausible reasons to suspect that he or she has committe…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
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