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Showing 31–40 of 8626 articles for “Art. 10 sept. 2020”
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…
…m provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when the contract for the issue of a…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
…industrial, craft, liberal or agricultural activity, are taxed after application of a deduction of 10% for each year in which they are held in respect of the financial year in which the capital gain…
…e taxed in respect of each financial year after an actuarial apportionment when the premium exceeds 10% of the acquisition price.However, this actuarial apportionment is not applicable to the loans or…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
…ibuted as part of a merger or a similar transaction placed under the regime defined in the article 210 A, and are subsequently disposed of, the result of the disposal of the securities by the acquirin…
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…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
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