Article 119 quinquies
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
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Showing 651–660 of 46783 articles for “Art. Brussels I bis – Reg.”
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
1. The withholding tax provided for in 1 of article 119 bis as well as the levy provided for in III of Article 125 A is not applicable to interest understood, for the application of this article, as i…
A person who claims the performance of an obligation must prove it. Conversely, a person who claims to be discharged must justify the payment or the fact which produced the extinction of his obligatio…
Contracts on evidence are valid where they relate to rights of which the parties have free disposal. Nevertheless, they cannot contradict irrebuttable presumptions established by law, nor modify the f…
The presumption which the law attaches to certain acts or facts by holding them to be certain exempts the person in whose favour it exists from proving it. It is said to be simple, when the law reserv…
Res judicata applies only to what is the subject of the judgment. The thing sought must be the same; the claim must be based on the same cause of action; the claim must be between the same parties, an…
The judicial administration of evidence and disputes relating thereto are governed by the code of civil procedure.
A child is French if at least one of its parents is French.
However, if only one of the parents is French, a child who was not born in France has the option of renouncing French nationality in the six months preceding his majority and in the twelve months foll…
The seat and jurisdiction of the judicial courts or local chambers competent to issue certificates of nationality shall be determined by decree.
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