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Showing 41–50 of 1876 articles for “Art. s. 202 ter”
…group members concerned. The option may also be exercised by a central body or a departmental or interdepartmental caisse that has opted for the regime mentioned in the fifth paragraph of I of Articl…
…ave been established by a duly transcribed or published deed between 1 January 2018 and 31 December 2025.
…t is likely to be relevant for the recovery of the debts mentioned in 1° to 3° of II of Article 349 ter, with the exception of that which could not be obtained for the recovery of their own debts of t…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
…Provision no longer applicable;c. (Repealed).II.-The development tax mentioned in article 1635 quater A constitutes, from a tax point of view, an element of the cost price of the property developmen…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
…f the commercial code who does not benefit from the schemes defined in articles 50-0,64 bis and 102 ter of this code may opt to be treated as a single-member limited liability company or a limited lia…
…18, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a company at the close of the first financial year opened as from 1 Ja…
…of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 quater of…
…value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% of the business value adde…
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