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Showing 871–880 of 4447 articles for “Art. 278-0 B”
A group of divers with PE-20 qualifications may dive from 0 to 20 metres under the responsibility of the person supervising the group. During technical training leading to PE-40 skills, the group may…
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
…han fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…
A group of divers with PE-12 qualifications may dive from 0 to 12 metres under the responsibility of the person supervising the group. A group of divers undergoing technical training leading to the PE…
Where, pursuant to article 268, the spouses submit an agreement relating to compensatory allowance to the judge for approval, the provisions of articles 278 and 279 are applicable.
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
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