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Showing 91–100 of 2166 articles for “Art. 239 bis AB”
…s, persons making intra-Community acquisitions of these drinks, tax representatives of operators established in another Member State of the European Union mentioned in Article 302 V bis or by the pers…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
…e code, up to a limit equal to the higher of the following two amounts:a) 10% of the fraction of taxable profit retained within the limit of eight times the annual amount of the ceiling mentioned in a…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
…lation materials for opaque walls;c) Of heating or domestic hot water supply equipment using a renewable energy source;2° Aimed at facilitating the reception of disabled people;3° Of refurbishment.III…
…f or through a third party, elements of its assets to a person, to a body, in a trust or in a comparable institution, with a view to managing them in its interest or to assuming on its behalf an exist…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
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