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Showing 101–110 of 15236 articles for “Art. s. 496 et 504”
…ation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reintegration on the o…
…ising from a stripping carried out before 1 June 1991, the redemption premium means the difference between:a) The principal or interest that he receives;b) The subscription price or the original acqui…
…isation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exception of linear interest p…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
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…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
…he real estate rights before they have been transferred to the occupant or the dwellings have been let and relating to a building that is the subject of a solidarity real estate lease. II. II -The red…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
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