Article 1 A
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
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Showing 1871–1880 of 68819 articles for “Art. 298 sexdecies A and B”
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
The decisions of the criminal courts, with the exception of those that only rule on civil interests, are subject to a fixed procedural fee payable by each convicted person.This fee is:1° 31 € for crim…
The professional practice standard relating to the statutory auditor's reports on the annual and consolidated financial statements, approved by the Minister of Justice, is shown below: NEP-700. Statut…
The professional practice standard relating to knowledge of the entity and its environment and assessment of the risk of material misstatement of the financial statements, approved by the Minister of…
The guarantee fund shall adopt a governance framework providing for a division of tasks and responsibilities and the necessary delegations to ensure effective implementation of the investment strategy…
For the entire asset portfolio, the guarantee fund only invests in assets and instruments with risks that it can identify, measure, monitor, manage, control and report adequately. All assets are inves…
Derivatives may be used insofar as they help to reduce risk or promote efficient portfolio management. Investments and assets not admitted to trading on a regulated market are maintained at prudent le…
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