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Showing 161–170 of 1584 articles for “Art. s. 150 VF”
…interest or any other remuneration of the loan, or of the security representing one of these rights.The provisions of this II are applicable to a loan which is the subject of successive issues and a…
…nsferable securities, corporate rights, securities or rights relating thereto as defined in article 150-0 A to a company subject to corporation tax or an equivalent tax is deferred if the conditions s…
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…before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer, at the time of the transfer, redemption,…
…f products subject to excise duty, contained in consignments with an intrinsic value not exceeding €150 or its equivalent in national currency, the special arrangements provided for in Article 298 sex…
…must apply it to all his distance selling of goods imported from third territories or third countries. B.-For the purposes of this scheme, distance selling of goods imported from third territories or…
…cial year or tax period, this period of total exemption for profits made may not exceed twelve months.Profits made in respect of the financial year or tax year following this exemption period are only…
…or rights or shares in companies whose assets are mainly made up of the same assets, rights or shares.II. - For the application of the provisions of I:1° Rights relating to a leasing contract entered…
…ing of 12 of article 39 between the company or grouping in question and the latter companies or funds. This condition is assessed continuously throughout the financial year.I bis. - The exemption prov…
…ons set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the tax credit exceeds the tax due in respect of each of these years, the exce…
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