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Showing 5031–5040 of 52313 articles for “Art. 1 mars 2000”
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
…urance companies invest in securities denominated in foreign currencies, in accordance with article 165 of the decree of 30 December 1938, and insofar as the securities correspond to compulsory techni…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
…ithin four months of the start of the works, in accordance with the procedures laid down by decree (1).III. - The exemption ceases ipso jure if, as a result of alterations or extensions, the building…
…tax, the tax relief for this assessment is granted provided that the obligations set out in article 1402 have been complied with. The tax payable by the legal taxpayer for the same year is assessed in…
…d or court decision recording this change has not first been published in the real estate register (1). (1) The obligations of notaries, lawyers and solicitors are specified in articles 860 and 861. T…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
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