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Showing 351–360 of 66672 articles for “Art. 206 2 and 3-b”
…s, of debt securities negotiable on a regulated market pursuant to a specific legislative provision and not likely to be listed, follows that of the proceeds of such securities.The provisions of the f…
…ons to the contrary, goods brought before customs under the conditions laid down in Articles 68 to 82 above may be constituted into warehouses or customs clearance areas in accordance with the procedu…
…ferent degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…
…which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for in…
…of train paths-kilometres reserved for passenger transport operations on the national rail network;2° The component of the flat-rate tax on network companies relating to main copper local loop distri…
…h in which the tax was due until the last day of the month in which payment was made. The rate is 0.20% per month.Interest for late payment is not due when the increases provided for in 1 of article 2…
…s deemed to be located at the place where the deed or declaration mentioned in article 667 is filed.2. (Transferred under article R*. 59 B-1 of the tax procedures book).
The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
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