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Showing 5991–6000 of 6084 articles for “Art. 15 January 2020”
…tax or natural persons participating in the operation within the meaning of 1° bis of I of article 156.II.-1. The net income of the concession is determined by the difference between the income, acqu…
…1° The penultimate year preceding that of the offer of the advance when the latter occurs between 1 January and 31 May;2° The year preceding that of the offer of the advance when the latter occurs bet…
…e up against either a difficulty in interpreting a tax provision that came into force on or after 1 January of the year preceding the declaration deadline, or a difficulty in determining the tax impli…
…Purchases of medical or pharmaceutical goods611 :General sub-contracting61357 : Medical equipment61551 : Medical equipment and tools615611 : Medical computer maintenance61562 : Medical equipment mai…
…nancial commitment and the duration of the rights acquired on an exclusive and non-exclusive basis; 15° Any production association contract as provided for inArticle 238 bis HG of the General Tax Code…
…ros, in the case of companies carrying on the activity referred to in a of 2° of 1 of this II; > b) 15 million euros, in the case of companies carrying on the activity referred to in a of 2° of 1 of t…
…mpany was unaware of the hybrid arrangement and did not benefit from the resulting tax advantage; > 15° Reverse hybrid arrangement: an arrangement that uses a hybrid arrangement within the meaning of…
…of the Council and repealing Council Directive 93/22/EEC, whose share capital is not less than EUR 15 million, whose main purpose is the acquisition or construction of buildings with a view to lettin…
…alculation of the rate relating to instalment payments made and deductions at source made between 1 January and 31 August of the year during which the taxpayer disposes of the income or makes the prof…
…the trader is about to cease his activities or establish them elsewhere when this is not the case; 15° Claiming that a product or service increases the chances of winning at games of chance; 16° Fals…
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