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Showing 101–110 of 43102 articles for “Art. Cass. com. 15-3-1994 n° 740 P”
Any witness summoned to be heard during the execution of a letter rogatory is required to appear, take an oath and give evidence. Where there is no plausible reason to suspect that he has committed or…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
…a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for property tax.
…land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be industrial in nature. Bu…
…he entire community can only be agreed for the event of survival, either in favour of a designated spouse or in favour of whoever survives. The spouse who retains the entire community in this way is o…
I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…
…nual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax household designated in 1 and 3 of article 6, t…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
Conventional mediation and conciliation are subject to the principle of confidentiality under the conditions and according to the procedures set out in article 21-3 of the aforementioned Act of 8 Febr…
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