Article 75-0 B
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
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Showing 8651–8660 of 24354 articles for “Art. 4 avr. 2001”
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
…rate in the year in which the business is ceased pursuant to the sixth paragraph of Article 75-0 B ;4° Profits not yet taxed on crop advances defined in Article 72 A and on stocks that have benefited…
…applies to the free transfer of an individual business under the conditions provided for in Article 41 if the beneficiary or beneficiaries of the transfer make the same undertaking.The merger, demerge…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
The reconciliation of the spouses that has taken place since the alleged events prevents them from being invoked as grounds for divorce. The judge will then declare the application inadmissible. A new…
Consent to adoption may be withdrawn for two months. The withdrawal must be made by registered letter with acknowledgement of receipt addressed to the person or service that received the consent to ad…
Divorce may be sought by either spouse where acts constituting a serious or repeated breach of the duties and obligations of marriage are attributable to his or her spouse and make it intolerable to c…
If an application for definitive alteration of the marriage bond and an application for fault are made concurrently, the judge shall examine the application for fault first.
When a child's filiation is established with regard to only one of its parents, that parent alone must consent to the adoption.
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