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Showing 11–20 of 475 articles for “Art. 150 UB”
…1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year following…
…s nature if all profits and reserves other than the legal reserve have previously been distributed.Subject to the provisions of 3°, the following shall not be considered as contributions for the appli…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
…demption premium means the difference between:a) The principal or interest that he receives;b) The subscription price or the original acquisition price of the corresponding right.II. - Constitutes a r…
…or income tax is determined by totalling the net profits or income mentioned in I to VI of the 1st sub-section of this section as well as the income, net gains, profits, capital gains and receivables…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
…ets are mainly made up of such property and rights ; e bis) The capital gains mentioned in articles 150 U, 150 UB and 150 UC, at 6 ter of article 39 duodecies and in f of 1° of II of article 239 nonie…
A decision ordering or modifying an investigative measure is not subject to opposition; it may be appealed or appealed to the Supreme Court independently of the judgment on the merits only in the case…
If the father and mother are dead, or if they are unable to express their will, the forefathers and foremothers shall replace them; if there is dissension between the forefather and the foremother of…
The compensation awarded pursuant to this sub-section shall be borne by the State, except for recourse by the latter against the informer in bad faith or the false witness whose fault caused the deten…
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