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Showing 31–40 of 7911 articles for “Art. 10 Oct 1996”
…t equal to one-third, enable it to maintain or increase its holding by a fraction equal to at least 10% of the capital.The allocation to the provision is equal to the amount of the losses incurred by…
…ho are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to l'ar…
…ons:a) It must employ fewer than fifty employees and either have achieved a turnover not exceeding €10 million during the financial year, or have a balance sheet total not exceeding €10 million ;b) It…
…f works of public interest ;c) If a balancing payment is made by either party, this does not exceed 10% of the market value of the property or rights handed over in the exchange or the amount of the c…
…n office or an information office, either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during…
…ax may set aside a provision for investment in respect of financial years closed before 1 January 2010. The provision referred to in the first paragraph may only be set aside by the companies referred…
…nce with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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…ch public land establishment and, on the other hand, the product of the business property tax for 2010 relating to these same establishments.From the taxes levied for 2012, the revenue from the proper…
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