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Showing 491–500 of 37697 articles for “Art. L 223-20”
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
The judge may always proceed by way of an enquiry to hear the author of an attestation.
The attestation shall contain an account of the facts that the author witnessed or personally observed. It shall mention the author's surname, forenames, date and place of birth, place of residence an…
Anyone who is legally required to do so is obliged to give evidence. Persons who show a legitimate reason may be exempted from giving evidence. Relatives or allies in the direct line of either party o…
Where the investigation is ordered, evidence to the contrary may be adduced by witnesses without further decision.
Attestations shall be produced by the parties or at the request of the judge. The judge shall communicate to the parties those directly addressed to him.
The investigation shall take place in the presence of the defenders of all the parties or those called.
The judge may always hear the parties themselves.
Attestations must be drawn up by persons who are eligible to be heard as witnesses.
The judge hears the witnesses in their evidence separately and in the order he or she determines. The witnesses shall be heard in the presence of the parties or the parties called. By way of exception…
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