Article 221
…f a new legal entity, contribution to a company, merger, transfer of the registered office or an establishment to a foreign State other than a Member State of the European Union or a State party to th…
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Showing 111–120 of 141 articles for “Art. 1649 AB”
…f a new legal entity, contribution to a company, merger, transfer of the registered office or an establishment to a foreign State other than a Member State of the European Union or a State party to th…
…Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
…in particular to teletransmit to the tax authorities, in accordance with the provisions of article 1649 quater B ter, the annual income tax returns of its customers who have given their agreement to…
I. - Public administrations, any establishments or bodies subject to the control of the administrative authority, companies or firms, investment service providers other than portfolio management compa…
…ollowing information: 1° His name or business name, the geographical address where the trader is established, his telephone number and e-mail address and, where applicable, the geographical address an…
…2° A description of the matchmaking service, and the nature and purpose of the contracts which it enables to be concluded;3° Where applicable, the price of the matchmaking service or the method of cal…
…from property tax on undeveloped land levied for the benefit of municipalities and their public establishments for inter-municipal cooperation up to a limit of 50% when they appear on a list drawn up…
…nto account for the purposes of the corporation tax due by the transferring legal entity. 3. In the absence of the contribution of one or more complete branches of business or similar items, the provi…
…ions carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by means of a general dec…
I.-If a platform operator within the meaning of I of Article 1649 ter A is subject, in less than twelve months, to at least two of the measures mentioned in II of this Article, the implementation of t…
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