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Showing 31–40 of 3978 articles for “Art. 19 sept. 2018”
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…ith the procedures set out in this I. (Repealed for financial years ending on or after 29 September 1989.)III. - The provisions of I and II only apply to securities issued from 1st June 1985.IV. - 1.…
…al or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means the difference between:a) The principal or interest that he recei…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
…indemnity, to an exceptional tax established in accordance with the tariff provided for in Article 719. This tax is assessed, controlled and collected in the same way as income tax and subject to the…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
…on the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisition cos…
…tiable debt or capitalisation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exceptio…
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