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Showing 1361–1370 of 2313 articles for “Art. 4 and CGI Art. 111”
…ned in 1° of Article 965, for the acquisition of a taxable asset or for expenditure mentioned in 2° and 3° of I of Article 974 relating to such an asset, in proportion to the stake held by that person…
…ing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to the fra…
…rticle 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or comparable institutions that t…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
…e 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of the insured, are subject to a levy up to the amount o…
In addition to their obligations under Article 867, bailiffs and court clerks shall keep, in a register, listed and initialled under the conditions provided for in the second paragraph of III of Artic…
The services responsible for land registration are responsible for: 1° Carrying out the civil formalities prescribed for the registration of liens and mortgages and other rights over immovable propert…
…requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change of domicile by separate deed, for the indicat…
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
…xception to the first paragraph, the rate of stamp duty for passports issued to minors aged fifteen and over is set at €45. For a minor under the age of fifteen, this rate is set at €20.If the applica…
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