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Showing 281–290 of 69883 articles for “Art. I-1°-a ter”
…royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable to sums received in execution of…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
…olled in a course of higher education entitle them to an income tax credit in respect of the loan interest paid by these persons in respect of the first five annual repayments. Interest on loans that…
For the application of registration duties, the settlor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, trans…
Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…
…ry and Financial Code, the sums corresponding to the share of the rent taken into account for the determination of the agreed sale price for the acceptance of the unilateral promise of sale does not c…
…may request assistance from Member States of the European Union and is obliged to assist them in matters of recovery, notification of acts or decisions, including judicial decisions, the taking of pre…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
…fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than thos…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
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