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Showing 1–10 of 2937 articles for “Art. 23 oct. 1961”
…pired).(1) Annex III, art. 10 H bis and 46 quater-0 R.(2) See Annex II, art. 165.(3) Annex IV, art. 23 J and 23 K.(4) Annex II, art. 168.(5) Annex II, art. 166,167 and 169.
…in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
…or contracts subsequently revoked or cancelled by application of the articles 954 to 958, 1224 to 1230, 1304 and 1304-7, 1654 and 1659 of the Civil Code.In the event of rescission of a contract on th…
The court may order the sequestration: 1° Of movables seized from a debtor; 2° Of an immovable or movable thing, the ownership or possession of which is in dispute between two or more persons; 3° Of t…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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…of a rejection of the land registration formality pronounced, in particular, by virtue of Article 2423 of the Civil Code or the article 34 amended of decree no. 55-22 of 4 January 1955, the tax paid a…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
…a transfer inter vivos that took place prior to the publication of the decree no. 61-856 of 31 July 1961, amending the decree no. 50-898 of 2 August 1950, the company will have opted, in accordance wi…
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