Article 817
I. - The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets.II. - (Repealed for transactions carried out on or after 15 October 1993).
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Showing 361–370 of 9215 articles for “Art. 8 janv. 1997”
I. - The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets.II. - (Repealed for transactions carried out on or after 15 October 1993).
With the exception of deeds in criminal matters and deeds from lawyer to lawyer, bailiffs are required to draw up their deeds and minutes in two originals; one, exempt from all tax formalities, is giv…
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
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…
…rred to in article 647 ; 3° Of the collection of taxes and the contribution provided for in article 879 payable on the occasion of the formalities provided for in 1° and 2°.
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
The formality of the endorsement for stamp debits is replaced by an endorsement dated and signed by the competent public accountant. This endorsement contains details of the duties subsequently due, e…
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority t…
The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accoun…
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