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Showing 351–360 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…tion of a withholding tax.II. - The basis for this deduction is the gross amount of the sums paid after deduction of a 10% allowance for professional expenses.III. - The rate of deduction is set at 15…
…deductible.To the extent of the costs borne directly by the company, this provision has as its counterpart the creation of a depreciable asset of an equivalent amount.Depreciation of this asset is ca…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
…capital gains realised by the fund give entitlement.The right of each unitholder to deduct tax is determined in proportion to their share of the distribution made in respect of the year in question, t…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
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