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Showing 31–40 of 46956 articles for “Art. 219 I b”
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…
1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solida…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
Standard model of the co-undividary's agreement to the allocation by a sole trader with limited liability of undivided property to his professional activity Standard model of the co-undividary's agree…
I. - For the determination of industrial and commercial profit and turnover, the taxpayers' representatives, other than the chartered accountant, on the national commission referred to in Article 1651…
1. Is deemed to hold manufactured tobacco for commercial purposes within the meaning of 4° of 1 of I of Article 302 D any person who transports in an individual means of transport assigned to the tran…
Template for an update statement on the affected assets SAMPLE STATEMENT OF ASSIGNED ASSETS IN ACCORDANCE WITH THE SIMPLIFIED ACCOUNTING OBLIGATIONS TO WHICH THE PROFESSIONAL ACTIVITY OF PERSONS BENEF…
NATIONAL COUNCIL APPROVAL 1. The following are approved, for the keeping of the special accounts of court-appointed administrators and court-appointed agents for the liquidation of companies, automate…
I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…
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