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Showing 611–620 of 9564 articles for “Art. D. 123-200”
…ese thresholds, the income for the year prior to the year in which the expense is paid should be used. b. The resource conditions stipulated in a. of this 4a. do not apply to the expenses mentioned in…
…ter for a period of fifteen years and to apply an approved simple management plan for the same period. However, where the wooded land owned by the taxpayer is not reforested, the taxpayer undertakes t…
Where the capital is divided either into capital shares and fully or partially amortised shares, or into unequally amortised shares, the General Meeting of shareholders may decide, under the condition…
…rticle 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respect of the five years following the y…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
The regulations or articles of association of a professional undertaking for collective real estate investment set out the rules for the constitution and composition of the undertaking's assets and th…
The acts and formalities carried out in relation to incidents (number 48 of table 6) give rise to the following fees:1° If the incident is in the nature of a principal claim, the lawyer shall receive…
Blood establishments and organisations or companies manufacturing or exploiting blood-derived medicinal products which are aware of information likely to cast doubt on the quality of blood or plasma i…
In order to be authorised for "care without consent" and to take charge of adults in care without consent, the holder must be authorised for "adult psychiatry". In order to be authorised for "care wit…
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