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Showing 31–40 of 18437 articles for “Art. 5 sept. 2012”
…l, as well as the obligations incumbent on issuers and intermediaries. (1) Annex II, art. 39 EA and 50 A.
…September 1989.)III. - The provisions of I and II only apply to securities issued from 1st June 1985.IV. - 1. For loans or securities as well as for stripping transactions referred to in II of articl…
…anuary 1992.III. - The provisions of 1 and 2 of II only apply to securities issued from 1st June 1985. They do not apply to securities dismembered in the course of an inheritance.The provisions of II…
…ble to corporation tax; > 4° Public administrative bodies 4° Etablissements publics administratifs; 5° Retirement and provident funds; When it gives rise to a non-taxable claim of the same amount, the…
…ered to be assets allocated to the exercise of the profession within the meaning of I of l'article 151 nonies ;3° The transferor ceases to hold any position in the sole proprietorship transferred or i…
…ions of 2 apply on the basis that the actuarial interest rate on the acquisition date is equal to 105% of the latest monthly rate for long-term government bonds known at the time of acquisition, and u…
…the Monetary and Financial Code are treated as assets;2° The assets mentioned in I of A of article 1594-0 G are not considered to be assigned to the operation of the business.III. - The provisions of…
…art of this financial year, is indicated in the appendix to the declaration provided for in article 53 A and is determined on the basis of a statement showing, for each category of securities of the s…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
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