Article 533
Manufacturers of gold, silver and platinum articles are required to make themselves known to the office of guarantee on which they depend and to have their particular hallmark inscribed there, with th…
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Showing 271–280 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Manufacturers of gold, silver and platinum articles are required to make themselves known to the office of guarantee on which they depend and to have their particular hallmark inscribed there, with th…
The suppliers mentioned in Article 570 are required to declare each of their establishments to the administration. The department's agents may freely carry out any necessary checks inside these establ…
…icular for repair, must also be entered in this register, under the conditions laid down in article 537, at the time of entry and at the time of exit. Inclusion in the register of used timepieces bear…
Anyone wishing to plate or duplicate gold, silver and platinum on copper or any other metal is required to make a declaration to the office of guarantee. Precious metal articles duplicated or plated w…
Any person engaged in the retail sale of beverages not originating from their own harvest carries out their activity as a drinks retailer and is subject to the legislation on indirect taxation.They mu…
…the owner also has the option of exporting his works in accordance with the provisions of Article 545 (1).
Only articles covered with precious metal to a titre of at least 500 thousandths and bearing a special maker's hallmark are entitled to the designation "plated", "doubled" or "silver-plated". Silver a…
…gory of tobacco, the rate of licence duty applied to the discount referred to in 3° of I of Article 570 is set in accordance with the table below: Year Rate (in %) From 1 January 2022 17.729Licence du…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
…eturn for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they exceed a certain amount set by order of the Minister for the Economy…
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