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Showing 91–100 of 58596 articles for “Art. s. 8 and 239”
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,…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
…casional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they have given rise to a right to deduct value added tax;4° (Repealed).
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
…of the insured, or to a person deemed to be dependent on the latter pursuant to Article 196 A bis, and when these beneficiaries are suffering from a disability which prevents them either from engagin…
…place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules laid down for determining the bas…
…length of more than 7.5 metres, aircraft with a total take-off weight of more than 1,550 kilograms and motorised land vehicles with a cubic capacity of more than 48 cubic centimetres or a power of mo…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
Reservists are compensated for periods of employment and further training.
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