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Showing 41–50 of 3358 articles for “Art. 20 févr. 2001”
1. In the area between the land border of the customs territory and a line situated two kilometres inside the line of the customs offices and brigades closest to the foreign country, animals in the ca…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
…hed a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
…s calculated at the last rate used to calculate the advance payment mentioned in 2° of 2 of article 204 A. Taxpayers must, within a period of sixty days determined as indicated below, notify the admin…
…lculated at the last rate used to calculate the advance payment mentioned in 2° of 2 of the article 204 A. Taxpayers must, within a period of forty-five days determined as indicated below, notify the…
…December of the year following the year of creation.Subject to the option provided for in Article 220 quinquies, in the event of a deficit incurred during a financial year, this deficit is considered…
A settlement is a contract by which the parties, by mutual concessions, terminate a dispute that has arisen, or prevent a dispute from arising.This contract must be drawn up in writing.
If a person who had compromised on a right which he had in his own right subsequently acquires a similar right in the right of another person, he is not, as regards the newly acquired right, bound by…
To transact, you must have the capacity to dispose of the items included in the transaction. The guardian may only transact for the minor or adult under guardianship in accordance with Article 467 und…
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