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Showing 251–260 of 277 articles for “Art. 238 quindecies”
…the results in order to be subject to separate taxation under the conditions set out in article 39 quindecies. Net profits from the sale, grant or sub-grant of intangible assets, for the portion resu…
…chemes provided for in articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies, 44 quindecies or 44 septdecies and the scheme provided for in this article, the company may opt for the…
…t of corporation tax for which the settlor is liable in respect of this profit, pursuant to article 238 quarter F of the General Tax Code; 8° If the trust assets generate losses entitling the settlor…
…portfolio is subject to the tax regime for long-term capital losses defined in 2 of I of article 39 quindecies; if it subsequently becomes irrelevant, it is included in the long-term capital gains for…
…of Articles 107 and 108 of the Treaty. IV. IV.-When the partnerships referred to in Articles 8 and 238 bis L or the groupings referred to in Articles 239 quater, 239 quater B, 239 quater C and 239 qu…
…ns is subject to separate taxation at the rate of 15%.The net profit determined pursuant to Article 238 is subtracted from the profit subject to the normal rate and is subject to separate taxation at…
…r securities have been transferred to the trust assets under the conditions provided for in Article 238 quater N, from the date of acquisition or subscription of the shares, units, rights or securitie…
…machinery and equipment 2318: Other tangible assets in progress 232: Intangible assets in progress 238: Advances and deposits paid on orders for tangible fixed assets 24: Restricted fixed assets 4811…
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…
…ails renunciation of the benefit of the schemes provided for in articles 44 sexies, 44 sexies A, 44 quindecies, 44 sexdecies and 44 septdecies. It is irrevocable.When the investments are made by compa…
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