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Showing 171–180 of 1378 articles for “Art. s. 238 quindecies”
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
…tachant directement à l'exploitation de l'entreprise de presse, sont exemptes de tous impôts et taxes.Dations in payment referred to in articles 11, 13 and 24 de la loi du 2 août 1954 précitée ne pour…
…sters in charge of the economy and the budget after consultation with the minister of foreign affairs.2. The list mentioned in 1 is updated, at least once a year, under the following conditions:a) Sta…
…facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…asset or right is taxed when the asset or right is sold or, where applicable, when the right expires.Capital gains allocated to depreciable assets or rights are added back to taxable income as and wh…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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