Article 199 ter
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
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Showing 2681–2690 of 5730 articles for “Art. 18-0 bis F”
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
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. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
The Local Finance Committee may decide to allocate a fourth part of the fund to the running of the committee secretariat, for both operating and investment purposes. This share may not exceed 0.5 per…
The lease, transfer, exploitation or sale of mines and quarries (number 84 of table 5) give rise to the collection of an emolument proportional to the stipulated price or, failing that, to the valuati…
The creation of a perpetual annuity or a life annuity on real estate (number 32 of table 5), as well as the redemption of a life annuity on real estate, gives rise to the collection of a fee proportio…
Deeds relating to lease-to-own property (numbers 66 and 67 of Table 5) give rise to the collection of a proportional emolument:1° To the sale price, when the initial contract is concluded;2° To the pr…
Without prejudice to any fees received for the service referred to in g of 4° of I of Article Appendix 4-9, in company matters (number 159 of table 5), deeds relating to property subject to land regis…
Sales, transfers free of charge or contributions of building land, equipped or with an obligation for the seller to equip them, granted by départements, communes, public establishments and equipment c…
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