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Showing 261–270 of 60226 articles for “Art. 404 A/B”
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
For the application of this Code, and in particular of duties and taxes, prohibitions and other measures, declarations lodged in advance only take effect, with all the consequences attached to registr…
The conditions under 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 condit…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
1. Travellers who come to stay temporarily in the customs territory may import, with temporary exemption from the duties and taxes payable on entry, articles intended exclusively for their personal us…
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…
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