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Showing 91–100 of 15236 articles for “Art. s. 496 et 504”
…ealised beyond the fifth year when these capital gains relate to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose a…
…industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1° The activity must have been carried on for at least five years;2° The transfer is made for con…
…g which the credit institution or finance company paid out repayable advances under the conditions set out in this article and in equal fractions on the income tax due for the following four years. If…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
…crease reserved for members of a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sa…
…cle 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 January 1993, the result o…
…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…
…o them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying the provisions of this article and the reporting oblig…
…pties E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
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