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Showing 1–10 of 4596 articles for “Art. 15 Oct 1997”
An agent who has given the party with whom he contracts in that capacity sufficient knowledge of his powers is not bound by any guarantee for what has been done beyond that, if he has not personally s…
…aph of this a is maintained, in the event of transactions subject to the provisions of I of article 151 octies A or the conversion of the professional non-trading company into a liberal practice compa…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
…iness value added contribution is due, of a declaration by the businesses mentioned in I of article 1586 ter with the tax department responsible for their main establishment.This declaration states, b…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…rrals, which are maintained until the deadline mentioned in 2°. The first paragraph of V of Article 151 octies B applies to the member of the converted company or body until the deadline mentioned in…
…t, liberal or agricultural activity on a professional basis within the meaning of IV of the article 155; 2° The contribution relates to all of the rights or shares required to carry on the business, h…
…ls who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to…
…nt to Article 79(2)(a) of Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the verificatio…
…subscriptions referred to in I must not exceed, per company receiving the payments, the ceiling of €15 million defined in paragraph 149 of the Commission Communication of 22 January 2014 on guidelines…
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