Article 238 septies C
…f disposal, as well as the obligations incumbent on issuers and intermediaries. (1) Annex II, art. 39 EA and 50 A.
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Showing 31–40 of 8963 articles for “Art. 9 sept. 2020”
…f disposal, as well as the obligations incumbent on issuers and intermediaries. (1) Annex II, art. 39 EA and 50 A.
…accordance with the procedures set out in this I. (Repealed for financial years ending on or after 29 September 1989.)III. - The provisions of I and II only apply to securities issued from 1st June 19…
…l or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means the difference between:a) The principal or interest that he receiv…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
…> 3° Des taxes spéciales d'équipement d'Île-de-France 3° Special equipment taxes in ad…
…n the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisition cost…
…iable debt or capitalisation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exception…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
…rchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicles or equipment used exclusiv…
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