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Showing 41–50 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
…aw of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
…deferred until the date of the subsequent sale, redemption, cancellation or transfer of these rights.Taxation of this capital gain is carried out on the date on which the deferral is terminated in th…
…greement is validated.The investigation continues with regard to the other parties to the proceedings.If, within a period of three months from the transmission of the proceedings to the public prosecu…
…ticle, the identity of the person and the qualification chosen, without the need to state the reasons.
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
…ormation and documents held or collected in the course of their duties relating to petroleum products.
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…
…ticles 1871 to 1873 of the Civil Code relating to joint ventures do not apply to securitisation funds. The minimum amount of a unit issued by a securitisation mutual fund is defined by decree. For all…
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