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Showing 251–260 of 1876 articles for “Art. s. 202 ter”
…all other negotiable or non-negotiable debt or capitalisation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whateve…
…eased by the fraction of the purchase price of the rights which corresponds to each of these elements. A decree sets out the procedures for applying the provisions of this article and the reporting ob…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
…ded from the right to deduct in respect of vehicles or equipment used exclusively for driving lessons.
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
…food and non-food items that have been donated to associations recognised as being in the public interest and of a general humanitarian, educational, social or charitable nature under conditions laid…
…with a view to the conclusion of a joint real estate lease under the conditions provided for in Chapter V of Title V of Book II of the Construction and Housing Code:a) Those acquired by a solidarity r…
…behalf of their client or principal, the tax certificate provided for in V bis of article 298 sexies. This certificate is issued if the applicant can provide proof, in accordance with the conditions…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
…ations of article 537, taxable persons may meet the obligation mentioned in 1 by producing the register provided for in this article. 3. Taxable persons shall keep separate accounts for transactions i…
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