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Showing 321–330 of 60226 articles for “Art. 404 A/B”
The customs administration may implement the provisions of articles 60 to 60-10, 61, 63b and 65 in order to ensure compliance with the special requirements applicable to trade in certain Community goo…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
Persons making payments of any kind under the contracts referred to in
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
I. - Land planted with truffle trees is, with effect from 1 January 1991, exempt from property tax on undeveloped property for the fifteen years following the year in which it was planted, by decision…
The customs administration's operational reserve is intended for temporary reinforcement of the customs administration's services. It is made up of : 1° Retired members of the customs administration ;…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
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