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Showing 1–10 of 24618 articles for “Art. 4 nov. 2014”
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
…marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming revenue is…
If, in the course of executing the investigation decision, the investigating magistrate deems it appropriate to initiate investigative measures not initially planned or which could not be specified wh…
The reports, objects seized and any other evidence gathered in execution of the investigation decision shall be handed over to the issuing authority as soon as possible. The magistrate hearing the cas…
Where measures executed on national territory pursuant to a European Investigation Order could, if they had been executed in the context of a national procedure, have been the subject of a challenge,…
Where the European investigation decision relates to an infringement of taxes or duties, customs and exchange, its recognition may not be refused on the grounds that French law does not impose the sam…
…ng agreement, the magistrate hearing the case may, without prejudice to the provisions of Article 694-31, refuse to execute the request.
…in Article 706-71, the judge hearing the case may, without prejudice to the provisions of Article 694-31, refuse to execute the request if it concerns the hearing of a suspected or accused person and…
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