Article 244 bis B
…I of Article 219 when it is due by a legal entity or an organisation of any form and at the rate of 12.8% when it is due by a natural person. By way of derogation, the gains mentioned in the first par…
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Showing 10281–10290 of 15302 articles for “Art. 12 al. 2”
…I of Article 219 when it is due by a legal entity or an organisation of any form and at the rate of 12.8% when it is due by a natural person. By way of derogation, the gains mentioned in the first par…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
…re not taken into account provided that there is no arm's length relationship within the meaning of 12 of Article 39 between the company in question and these companies, funds or equivalent structures…
…icable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
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…
…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 negotiable or non-neg…
…demption premium:1. For the negotiable loans referred to in Article 118 and in 6° and 7° of article 120, and the negotiable debt securities referred to in l'article 124 B issued on or after 1 January…
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
…Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…
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