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Showing 651–660 of 61948 articles for “Art. R 145-36 and R 145-37”
Unless the president orders otherwise of his own motion or at the request of the public prosecutor or the parties, no mention shall be made in the minutes either of the replies of the accused or of th…
The court clerk writes the judgment; the legal texts applied are indicated.
1. For the recovery of taxes of all kinds and assimilated taxes, confiscations, fines and restitutions provided for in this code, public accountants benefit from the Treasury's lien provided for in ar…
1. The customs administration may apply to the judicial court for the confiscation in kind of items seized from unknown persons or individuals who have not been prosecuted due to the insignificance of…
1. If a person who contravenes the provisions of articles 410, 411, 412, 414 and 414-2 of this Code commits, within five years of a settlement or conviction that has become final, a new offence fallin…
Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.
Traditional rums and tafias that meet the conditions of Article 3 of Decree no. 88-416 of 22 April 1988 and which do not contain more than 90% vol.The management of the scheme referred to in the first…
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
Neither the death of the drawer nor the drawer's incapacity occurring after the cheque has been issued affects the effects of the cheque.
Redemption under this section shall be made, at the option of the electronic money holder, in legal tender coins and banknotes or by a payment transaction ordered by the issuer for the benefit of the…
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