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Showing 31–40 of 8056 articles for “Art. 10 oct. 2018”
…shares held for at least two years. These provisions do not apply if the balancing payment exceeds 10% of the nominal value of the company rights allocated or if the balancing payment exceeds the cap…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
…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…
…on the securities held for at least two years.These provisions do not apply if the balance exceeds 10% of the nominal value of the shares allocated or if the balance exceeds the capital gain realised…
…of the first paragraph of this I only apply to activities created in these zones until 31 December 2018.To qualify for the exemption, the business must cumulatively meet the following conditions:a) I…
…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…
…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…
…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.
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