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Showing 521–530 of 34794 articles for “Art. III bis”
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
…of this II is assessed on the opening date of the first financial year in which the option applies. III.-The option may only be exercised with the agreement of all the members, excluding the members m…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
…their website any court decision reversing the taxes, fines or surcharges that have been published. III. - A decree in the Council of State shall specify the conditions for application of this article…
…tion. This deliberation cannot be revoked during the period of unification of rates provided for in III of article 1609 nonies C.The rates of additional taxation of the public establishment of interco…
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