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Showing 581–590 of 68221 articles for “Art. I-3° and Art. 156 bis”
…re designed to enable the commission of one of the offences referred to in articles 414, 414-2, 415 and 459, by modifying, deleting or otherwise altering a record stored or kept by means of an electro…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
ANNEX TO ARTICLE R. 814-58-6 OF THE COMMERCIAL CODE Data and information that may be recorded in the electronic portal with regard to third parties who receive or issue the documents referred to in th…
ANNEX TO ARTICLE R. 814-58-2 OF THE COMMERCE CODE Data and information provided when registering on the portal Contents of the declaration 1° Identity of the person concerned (surname, first names), d…
…ting the overall result subject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 by the following amounts:1° The net financial charges determined in acc…
The départements may, by a deliberation taken under the conditions provided for in article 1639 A bis, exempt from property registration tax or registration duties the transfers, other than the first,…
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In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…on acting in a professional capacity or by a legal person, the natural person who has placed assets and rights in it.II. - 1. The transfer by gift or inheritance of assets or rights placed in a trust…
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