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Showing 331–340 of 364 articles for “Art. 200 quindecies”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
…ails renunciation of the benefit of the schemes provided for in articles 44 sexies, 44 sexies A, 44 quindecies, 44 sexdecies and 44 septdecies. It is irrevocable.When the investments are made by compa…
…et against its net long-term capital gains, in accordance with the conditions set out in Article 39 quindecies.3. If a company in the group disposes of or contributes a revalued asset during the perio…
…exhibition openings. Accommodation expenses are included in the tax credit base, up to a limit of €200 per night; 3° Expenses for artistic creation services; 4° Expenses for the hire of premises hire…
…ny person who ships waste or has waste shipped to another State pursuant to Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste;2. Any oper…
…s, benefits and allowances exempted from tax under Article 81;5° (repealed with effect from 30 June 2000)5° bis Subject to the provisions of 5 of Article 200 A, the income and capital gains from inves…
…en declared for at least three years and all of whose activities are mentioned in b of 1 of article 200 of the General Tax Code, as well as associations and foundations recognised as being in the publ…
…portfolio is subject to the tax regime for long-term capital losses defined in 2 of I of article 39 quindecies; if it subsequently becomes irrelevant, it is included in the long-term capital gains for…
…t in particular, the study produced by AFRAPS-RUNOPES (1) shows the following numbers: 543 coaches, 200 physical trainers and 40 mental trainers.(1) Le Roux (N.), Camy (J.), L'Emploi sportif, éditions…
…declaration referred to in I of Article 1649 AC after the deadline is punishable by a tax fine of €200 per account to be declared.II. - (Disjoint)III. - A fine equal to 5% of the sums not declared sh…
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