Article 87
Any natural or legal person paying taxable salaries, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set b…
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Showing 891–900 of 54598 articles for “Art. 8-1”
Any natural or legal person paying taxable salaries, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set b…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
In the event of the transfer or cessation in whole or in part of the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to th…
Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities.This declaration must be filed w…
In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of a…
The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accoun…
Deeds recording merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these dee…
I. - The following shall be registered free of charge:1° Deeds recording the allocation of net assets made to one or more recipient bodies by a société d'habitations à loyer modéré, pursuant to the fi…
The net increase in the capital of an open-ended company, recorded at the end of a financial year, is recorded free of charge; the words "free of charge" are entered in the minutes of the general meet…
Notaries, bailiffs, registrars and other public officers, lawyers and administrative authorities may not make or draw up a deed by virtue of or as a consequence of a deed compulsorily subject to regis…
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