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Showing 181–190 of 235 articles for “Art. T. confl.”
Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be ca…
…onal duty equal to 15% of the amount determined in I of this article, excluding late payment interest. This III does not apply in the event of redundancy, disability corresponding to 2° and 3° of Arti…
1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter…
…ing shall validly deliberate after a further convocation, regardless of the number of members present. It hears reports on the management of the Executive Committee and on the financial and moral situ…
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…oration tax or an equivalent tax is deferred if the conditions set out in III of this article are met. The taxpayer mentions the amount of the capital gain in the declaration provided for in article 1…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
…issemination organisation. The excess tax credit constitutes a claim on the State for the same amount. This claim is used to pay the income tax due for the three years following the year in which it w…
…lculates the total sum to which the income received and the profits made by the fund give entitlement. The right of each unitholder to deduct tax is determined in proportion to their share of the dist…
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