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Showing 31–40 of 57415 articles for “Art. s. 150 U and 200 B”
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
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 - (Repealed).…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
When the debates are over, the investigating chamber deliberates without the public prosecutor, the parties, their lawyers and the court clerk being able to be present under any circumstances.
Attestations shall be produced by the parties or at the request of the judge. The judge shall communicate to the parties those directly addressed to him.
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