Article 173
1. In the cases referred to in Article 169-1 a, and subject to the derogation provided for in 2 below, goods imported under temporary admission must be, before expiry of the time limit and after havin…
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Showing 51–60 of 4235 articles for “Art. 17 nov. 2021”
1. In the cases referred to in Article 169-1 a, and subject to the derogation provided for in 2 below, goods imported under temporary admission must be, before expiry of the time limit and after havin…
Unless exceptional dispensations are granted by the Director General of Customs and Excise, the temporary admission declaration must be made out in the name of the person who will use or employ the im…
Open the article to read the full text in English.
1° With a view to controlling the profits used as a basis for income tax, taxpayers making industrial, commercial or craft profits, non-commercial or similar profits or agricultural profits subject to…
…ion of the sums paid to each of the interested parties. 2. The declarations provided for in article 170 shall mention separately the amount of income, of whatever nature, received directly or indirect…
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…
…the elements required to calculate the reference tax income as defined in 1° of the IV of article 1417.1 bis. Spouses must jointly sign the declaration of all their household income.2. Individuals, co…
In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…
A thing is deemed to be litigious as soon as there is a trial and dispute on the merits of the right.
The provision set out in Article 1699 ceases:1° Where the assignment has been made to a co-heir or co-owner of the right assigned;2° Where it has been made to a creditor in payment of what is owed to…
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