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Showing 281–290 of 52277 articles for “Art. 1 ter”
I. - From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts:1° The product determined by applying the average national tax rate fo…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
…tory auditors of the persons mentioned in the previous paragraph, UCITS, AIFs covered by paragraphs 1, 2 and 6 of sub-section 2, paragraph 2 or sub-paragraph 1 of paragraph 1 of sub-section 3, or sub-…
…ased on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax household designa…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
Sont également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles…
…exports of agricultural products.Ia. - The rate of the flat-rate refund is set for sales made from 1 January 2014:1° At 5.59% for milk, farmyard animals, eggs, animals for slaughter and charcuterie d…
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