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Showing 1–10 of 796 articles for “Art. 202 ter”
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…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
…the conversion of a company or body placed under the partnership regime defined in articles 8 to 8 terin an association of lawyers as referred to in article 238 bis LA subject to the same regime does…
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…
…ance payment mentioned in 2° of 2 of article 204 A. Taxpayers must, within a period of sixty days determined as indicated below, notify the administration of the cessation and inform it of the date on…
…nship of kinship or marriage to the parties, subordination to them, collaboration or community of interest with them. It shall also state that it has been drawn up with a view to its production in cou…
…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.
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 opening of safeguard, receivership or judicial liquidation proceedings in favour of the trustee does not affect the fiduciary estate.
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