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Showing 361–370 of 2374 articles for “Art. 281 H bis”
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
…pour l'acquisition des biens non visés à l'article 1er, premier alinéa, de ladite loi mais se rattachant directement à l'exploitation de l'entreprise de presse, sont exemptes de tous impôts et taxes.D…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…dustrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well as spouses and partners linked by a civil so…
…étés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities of which are not admitted to trading on a financial instruments market, at least 50% o…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…
The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…
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