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Showing 491–500 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
…mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If it exceeds the tax due, the excess is refunded.IV. - The benefit of the tax credit in respect…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
…sed is the taxable income determined in accordance with the conditions set out in these same articles. Where, in respect of the last year mentioned in 1 of this article, the taxpayer was taxed in acco…
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
…in respect of the loan interest paid by these persons in respect of the first five annual repayments. Interest on loans that are allocated to the repayment in whole or in part of other loans or overd…
…ld's overall income, as well as half of the family quota shares from which the tax household benefits. 3. The individualised rate applicable to the other spouse or partner is determined in accordance…
…tity. 3° Person: a natural person or an entity; Residency: the place where a person or entity resides. 4° Residence: the place where a person is considered to have his or her registered office or tax…
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
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