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Showing 1011–1020 of 68812 articles for “Art. 638 A and 811”
I.-1° The intermediary referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementa…
I. - Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information require…
When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside…
I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the p…
I. - For the purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietors…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
Any administrative or company cooperative that sells goods directly or indirectly to persons other than members of the staff of the administration or company holding a cooperator's card, is subject to…
1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
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