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Showing 61–70 of 46860 articles for “Art. 80 bis II bis”
…e by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following…
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide proof that the transactions to which these prof…
…er the drink obtained has an actual alcoholic strength of more than 1.2% vol. and less than 12% vol.II.-The rate of the tax mentioned in I is set at: 1° €3 per decilitre of pure alcohol for beverages…
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…
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…
…t des pénalités afférentes.4° De la taxe d'archéologie préventive mentionnée à l'article 235 ter ZG.II. - 1. Divorced or separated persons may apply to be relieved of the payment obligations set out i…
…the tax relating to income from the penultimate year was settled. However, for taxpayers covered by II of Article 204 H, this advance payment is equal to 60% of the difference between, on the one hand…
…no financial year ends during the year, the payment is made no later than 15 May. (1).(1) See Annex II, art. 379.
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