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Showing 311–320 of 2166 articles for “Art. 239 bis AB”
…ntered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and which are allocated to the hedging of financial instruments valued at their market value o…
…t out in article 150-0 A and at a rate of 30% when the beneficiary has been working or, where applicable, has held office in the company in which he has benefited from the allocation of the warrants f…
…ry, less an allowance of €15,000. The levy amounts to 20% for the fraction of each beneficiary's taxable share less than or equal to €700,000 and 31.25% for the fraction of each beneficiary's taxable…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
…depreciation allowed as a deduction from the income of each member company of the group, net of taxable write-backs and fractions of capital gains or losses corresponding to depreciation deducted, to…
…he subject of collective proceedings and provides proof, based on accounting records and other available information, that it is in a financial position to meet its commitments, taking into account th…
…the settlor, that share shall be subject to death duties on gratuitous transfers at the rate applicable to the last bracket in Table I of Article 777 ;c) The value of the assets, rights or capitalise…
…ed to political and general information, are authorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 1997 and until 31 December 2023, with a…
Open the article to read the full text in English.
…of expenditure invoiced by research and knowledge dissemination organisations under a research collaboration contract concluded until 31 December 2025. B.-The research organisations mentioned in A me…
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