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Showing 101–110 of 57146 articles for “Art. 617 s. and Art. 625”
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
…right.II. - Constitutes a redemption premium:1. For the negotiable loans referred to in Article 118 and in 6° and 7° of article 120, and the negotiable debt securities referred to in l'article 124 B i…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
…itution or finance company paid out repayable advances under the conditions set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the ta…
The judicial court may also appoint a notary to affix and remove seals; it may instruct him to make an inventory.The interested heirs must be called to these operations if no delay results. Where thes…
…nor children;- of the death of a person leaving among their heirs, protected adults or absent persons..
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