Article 62
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
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Showing 321–330 of 50464 articles for “Art. L 411-58 to L 411-62”
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
I.-For the purposes of applying this Code, Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the EU and repealing Regul…
For the application of the Statute of the International Criminal Court signed on 18 July 1998, France shall participate in the prosecution of offences and cooperate with that Court under the condition…
People against whom there is no plausible reason to suspect that they have committed or attempted to commit an offence shall be heard by the investigators without being subjected to a measure of restr…
Crimes against humanity and war crimes and misdemeanours, as well as related offences, shall be prosecuted, investigated and tried in accordance with the rules of this Code subject to the provisions o…
In the event of cassation followed by referral of the case to a court, that court shall be designated and shall rule, where appropriate, in accordance with Article L. 431-4 of the Code of Judicial Org…
When, on the formal order given to him by the Minister of Justice, the Public Prosecutor at the Court of Cassation denounces to the Criminal Division judicial acts, rulings or judgments that are contr…
Where a court of appeal, assize court, criminal court or police court has handed down a final judgment or ruling which is subject to cassation and against which none of the parties has nevertheless lo…
Any person who has found a newborn child is required to report this to the civil registrar of the place where the child was found. If he does not consent to take charge of the child, he must hand it o…
It may be established on any kind of movable or immovable property.
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