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Showing 971–980 of 46287 articles for “Art. s. R 623-26 to R 623-29”
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
A third party may be authorised by the judge to consult the case file and have a copy issued to him, if he can justify a legitimate interest.
The tasks entrusted by articles R. 15-33-11 à R. 15-33-13 to the magistrate delegated to the judicial missions of the customs and tax authorities with regard to customs officers are applicable to tax…
The judge may base his decision on all the facts relating to the case before him, including those that may not have been alleged.
If a private writing produced in the course of proceedings is argued to be false, the disputed writing shall be examined as provided in Articles 287 to 295.
If it is found that the document was written or signed by the person who denied it, that person shall be sentenced to a civil fine of a maximum of 10,000 euros without prejudice to any damages that ma…
If a technician is called in, he or she may be authorised by the judge to collect the contested document and the comparison documents against a signature or to have them sent to him or her by the cour…
Witnesses may be those who saw the disputed writing being written or signed or whose testimony appears useful in establishing the truth.
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