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Showing 5421–5430 of 5562 articles for “Art. BOI-TVA-LIQ-30-20-95”
In this Code : 1° "Home Member State" means : a) in the case of non-life insurance, the Member State of the European Union in which the head office of the insurance undertaking covering the risk is si…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
I. - Where it is responsible for the supervision of a group on a consolidated basis, the college of supervisors shall communicate the preventive group recovery plans referred to it pursuant to VII of…
I.-The Chairman of the Autorité des marchés financiers shall send a formal notice, by any means capable of establishing the date of receipt, to the following operators: 1° Operators and natural or leg…
The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
1. For the purposes of this Code, all goods the import or export of which is prohibited on any grounds whatsoever, or subject to restrictions, quality or packaging rules or special formalities, are de…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
I.-In the event of receivership or compulsory liquidation, the employer, administrator or liquidator, as the case may be, who envisages redundancies, implements a redundancy plan under the conditions…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
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