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Showing 71–80 of 6191 articles for “Art. n° 12-22.637”
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payme…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
A plea of inadmissibility is any ground which tends to have the opponent declared inadmissible in his claim, without examination of the merits, for lack of right to act, such as lack of standing, lack…
Where the situation giving rise to the plea of inadmissibility is capable of being regularised, the inadmissibility will be set aside if its cause has disappeared by the time the judge rules. The same…
The conciliation shall be attempted, unless specifically provided otherwise, at the place and time that the judge considers favourable and in accordance with the terms that he or she shall determine.T…
The pleas of inadmissibility must be upheld without the person invoking them having to justify a grievance and even if the inadmissibility does not result from any express provision.
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