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Showing 5061–5070 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
I. - In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, befor…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
A decree shall lay down the conditions for the application of this chapter.
The following are considered to be cooperative associations: groupings of owners, farmers and sharecroppers united in professional syndicates or cooperative distillation associations, which deposit th…
The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. I…
Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will not…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
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