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Showing 51–60 of 20181 articles for “Art. Cass. com. – 17 June 2003”
In the absence of an ascendant, a brother or sister, uncle or aunt, cousin or first cousin, of full age, may object only in the following two cases:1° Where the consent of the family council, required…
If the lease is made for several years, and during the term of the lease the whole or at least half of a crop is removed by fortuitous events, the farmer may claim a remission of the price of his tena…
…nt of termination due to the lessee's fault, the lessee is liable for damages, as stated in Article 1764.
1. Animals belonging to the categories referred to in Article 208 below which come from outside to graze in the Customs territory must be the subject of acquits-à-caution by which the importers undert…
…cond paragraph of II of article 726 are subject to late payment interest as provided for in article 1727, an increase of 20%, and, where applicable, the increase for fraudulent manoeuvres mentioned in…
…le offences established by one or more judgments, the person convicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions of business agent, tax consultant, expert…
1. Making it impossible for officials authorised to record breaches of tax legislation to carry out their duties is punishable by a fine of €25,000, imposed by the criminal court. In the event of a re…
…n deadline.2. Late payment interest ceases to be deducted when the increase provided for in Article 1730 is applicable.3. Where Article 1728 is applied, the calculation of the late payment interest is…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
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