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Showing 41–50 of 33847 articles for “Art. 3 sept. 2015”
…V. - 1. For loans or securities as well as for stripping transactions referred to in II of article 238 septies A, the redemption premium and the interest paid each year are taxed after an allocation b…
…l contracts mentioned in Article 124 which are entered into or dismembered on or after 1 January 1993.The provisions of II also apply to loans, securities or rights referred to in 6° and 7° of Article…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
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…
…ble debt or capitalisation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exception o…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
…the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisition cost,…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
…hases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicles or equipment used exclusivel…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
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