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Showing 441–450 of 37579 articles for “Art. L 1221-21”
The public prosecutor or the public prosecutor informs the administrative department without delay of the decision to discontinue proceedings, except in cases where this decision is based on the premi…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
The provisions of this chapter apply to ships and other seagoing vessels.This chapter also applies to personal watercraft as defined in article 240-1.02 5 of division 240 annexed to the decree of 23 N…
The following are deputy judicial police officers: 1° Civil servants in the active services of the national police who do not meet the conditions laid down by article 20; 1° bis Volunteers serving as…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
…wn motion or at the request of the parties, summon or hear any person whose testimony he deems useful in ascertaining the truth.
The judge may hear or question witnesses on all facts the proof of which is admitted by law, even if these facts would not be indicated in the decision prescribing the enquiry.
The depositions are recorded in minutes. However, if they are taken during the debates, only the names of the persons heard and the result of their depositions shall be mentioned in the judgment where…
The parties must not interrupt or interpellate or seek to influence the witnesses giving evidence, or address them directly, on pain of exclusion. The judge shall, if he considers it necessary, ask th…
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