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Showing 1–10 of 64414 articles for “Art. 2 and 202 ter”
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
…ect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It is calculated…
It may, of its own motion or at the request of the Public Prosecutor, order that he or she be informed in respect of the persons under investigation or defendants referred to it on all the counts of c…
…the author witnessed or personally observed. It shall mention the author's surname, forenames, date and place of birth, place of residence and profession. It mentions the surname, first names, date an…
…with regard to the children, even if neither spouse had acted in good faith. The judge rules on the terms and conditions of the exercise of parental authority as in divorce matters.
The opening of safeguard, receivership or judicial liquidation proceedings in favour of the trustee does not affect the fiduciary estate.
…ding for the conditions of his replacement, if the trustee fails in his duties or jeopardises the interests entrusted to him or if he is the subject of safeguard or receivership proceedings, the settl…
In its dealings with third parties, the trustee is deemed to have the widest powers over the trust assets, unless it is shown that the third parties were aware of the limitation of its powers.
When the trustee acts on behalf of the trust, he or she must expressly mention this. Similarly, when the trust assets include property or rights whose transfer is subject to publicity, the transfer mu…
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