Article 1586 quinquies
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
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Showing 1711–1720 of 57858 articles for “Art. 14 and 15”
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
…erred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patents, licences, trademarks, processes, software, rights an…
…without prejudice to the application of regulations relating to: 1° Fixed installations for heating and the supply of hot water; 2° Fuel gas and liquefied hydrocarbon installations; 3° The storage and…
…sions to withdraw an assignment, decisions to refuse or authorise the resumption of regulated work, and decisions to suspend or refuse the resumption of performance of the employment contract or train…
Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%.It may be modified by the departmental councils without such mod…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.
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