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Showing 1791–1800 of 4587 articles for “Art. 15 oct. 2025”
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
The tax credit defined in article 220 octies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of the same article w…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
If the coordination group agrees, at the end of the single assessment procedure for periodic safety update reports provided for in Article 107g(1) of Directive 2001/83/EC of the European Parliament an…
…te, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the three years f…
…y estate carried out as part of a transaction benefiting from the provisions set out in articles 41,151 octies, 151 octies Aor 210 A. II. - The provisions of article 238 quater I do not apply where, i…
…ast ten years, may also practise in an in-house-use pharmacy; 2° after 1 June 2017 and until 1 June 2025 resumes practice within an in-house pharmacy and provides evidence, on the date of resumption,…
I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 and not exe…
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