Article 174-1
…hamber quashes an indictment for breach of the provisions of Article 80-1, the person is considered to be an assisted witness from the time of their first appearance and for all subsequent examination…
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Showing 141–150 of 59873 articles for “Art. s. 1844-10-1 to 1844-17”
…hamber quashes an indictment for breach of the provisions of Article 80-1, the person is considered to be an assisted witness from the time of their first appearance and for all subsequent examination…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
…quisition price of that right, or when the contract for the issue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed after distribution by annual inst…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
…realised in the event of disposal, as well as the obligations incumbent on issuers and intermediaries. (1) Annex II, art. 39 EA and 50 A.
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
…ovisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate compan…
…n the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a comp…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
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