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Showing 21–30 of 20207 articles for “Art. 5-b quinquies”
The retail selling price of products sold by the resellers referred to in the first paragraph of article 568 and products delivered to travellers by the purchaser-resellers designated in the twelfth p…
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
…s may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are required to complete and send to the tax department with w…
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…
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
…hares or units, and to the results of holdings in organisations mentioned in articles 8,8 quater, 8 quinquies, 239 quater and 239 quater B ;2° Subsidies, gifts and waivers of receivables;3° Income fro…
Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial instituti…
I. - 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwel…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
The findings of the laboratories of the Ministry of the Economy and Finance are definitive with regard to : a) the determination of the specific elements of the entry of goods in the temporary admissi…
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