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Showing 1471–1480 of 2166 articles for “Art. 239 bis AB”
…their income defined in II and IV of this article.The first paragraph does not apply to taxpayers liable for real estate wealth tax in respect of the year preceding that of the real estate tax on buil…
…xpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a professional activity or a com…
…s. 2. When goods placed in free zones are released for consumption, the customs duties and taxes payable on importation are levied, subject to the provisions of 3, 4 and 5 below: According to the type…
…veterinary surgeons or pharmacists, and the associations representing them; 3° Higher education establishments training veterinary surgeons; 4° Higher education establishments training pharmacists; 5…
…lar professional basis. The investment firms defined in the previous paragraph may be: 1° A class 1 bis investment firm, authorised to provide any of the investment services mentioned in 3, 6-1 or 6-2…
…communicated to the holder of the copyright or related right, by way of derogation from article 59 bis of the Customs Code. This information may also be communicated prior to the implementation of th…
…eclared and settled by the taxpayers in accordance with the following procedures:1° For taxpayers liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287…
…e communicated to the holder of the plant variety certificate, by way of derogation from article 59 bis of the Customs Code. This information may also be communicated before the implementation of the…
…m property tax on non-built properties levied for the benefit of municipalities and their public establishments for inter-municipal cooperation when they appear on a list drawn up by the competent aut…
…eign nationals is exercised under the conditions laid down by the legislation and regulations applicable locally and in compliance with the powers of the local authority of Saint-Martin; 2° References…
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