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Showing 1–10 of 2112 articles for “Art. 793 bis”
…e property given on a long-term lease or a transferable lease, subject to the provisions of article 793 bis, on condition: a) That the articles of association of the grouping prohibit it from farming…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
The order is made, immediately if necessary, after the lawyers have been heard or called. The lawyers are summoned to the hearing by the Pre-Trial Judge. The lawyers are summoned to the hearing by the…
Within the period provided for in article 792, the heir may declare that he is retaining in kind one or more assets of the succession. In this case, he owes the value of the property set out in the in…
The matter shall be referred to the court by the public prosecutor.The applicant may submit any relevant documents directly to the court.
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
…t in 1992 provided that the proceeds mentioned in I have not been taxed on the basis of article 238 bis-0 I, and for which the correlative debts are recorded in the opening balance sheet of the first…
…from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Article 187,…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
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