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Showing 3941–3950 of 35258 articles for “Art. Aut. conc. n° 16-D-24 du 8 Nov 2016”
Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…
…s, 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 by decree (1). This declaration must, in addition,…
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…
…the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to the remuneration paid during the year of the transfer or cessation,…
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…
…aled against emanates require the constitution of a lawyer, or, otherwise, as provided in Article 948.
Where the judge has ruled on jurisdiction without ruling on the merits of the dispute, his decision may be appealed under the conditions laid down in this paragraph.The decision may likewise be challe…
The court shall refer the case to the court which it considers to have jurisdiction. This decision shall be binding on the parties and on the referring court.Where the referral is made to the court wh…
Where the court is a court of appeal in relation to the court which it considers to have jurisdiction, it may raise the merits of the case if it considers that it would be in the interests of justice…
If the judge declares that he has jurisdiction, without ruling on the merits, the proceedings shall be suspended until the expiry of the time limit for lodging an appeal and, in the event of an appeal…
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