Article 96
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
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Showing 1–10 of 10285 articles for “Art. Directive 96/9/EC”
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
When a marriage is celebrated in one of the cases provided for in paragraphs 2 and 3 of article 93, publications are made, insofar as circumstances allow, at the place of the future spouse's last domi…
If the search takes place in a home other than that of the person under investigation, the person whose home is to be searched is invited to attend. If that person is absent or refuses to attend, the…
When several items are included on the same declaration form, each item is considered to have been declared separately.
Any person may dispose of by will either under the title of institution of heirship, or under the title of legacy, or under any other name appropriate to manifest his will.
A will may be holographic or made by public deed or in the mystic form.
All donations inter vivos made by persons who had no children or descendants currently living at the time of the donation, of whatever value these donations may be, and on whatever basis they were mad…
The property and rights included in the revoked donation revert to the donor's patrimony, free of all charges and mortgages on the part of the donee, without being able to remain assigned, even subsid…
The donor may, at any time, waive the right to exercise the revocation for the occurrence of a child.
An action for revocation is barred after five years from the birth or adoption of the last child. It may only be brought by the donor.
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