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Showing 381–390 of 34398 articles for “Art. 7 mai 1974”
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
…y years ago for hardwoods and other woods, benefit from the provisions of a and b for the periods remaining over the above periods. 4. With effect from 1st January of the year following the promulgati…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
If it is contended that the court seised at first instance or on appeal lacks jurisdiction, the party raising this objection must, on pain of inadmissibility, state the reasons on which it is based an…
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Counterclaims or additional claims are admissible only if they are connected to the original claims by a sufficient link. However, a claim for compensation is admissible even in the absence of such a…
A defence on the merits is any plea tending to have the opponent's claim rejected as unjustified, after examination of the merits of the law.
A plea in bar of procedure is any plea which seeks either to have the proceedings declared irregular or extinguished, or to suspend their course.
Where the court does not rule on the substance of the dispute, but the determination of jurisdiction depends on a question of substance, the court must, in the operative part of the judgment, rule on…
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