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Showing 681–690 of 60177 articles for “Art. L. 145-16-2 + Cass. 3e civ.”
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
Experts may receive, by way of information and for the sole purpose of carrying out their mission, statements from any person other than the person under investigation, the assisted witness or the civ…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
I. - The provisions of this code applicable to the public establishments for intercommunal cooperation subject to article 1609 nonies C apply to the metropolis of Lyon.For the application of these pro…
1. The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furn…
…paragraph of article 81. During this period, the case file is made available to the parties' counsel. The time limit set by the examining magistrate, which takes into account the complexity of the ex…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
The judge in charge of carrying out an investigative measure or supervising its execution may order such other investigative measure as would make it appropriate to carry out the one already prescribe…
The parties may be assisted during the execution of an investigative measure. They may be excused from attending if the measure does not involve their personal hearing.
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