Article 38
…e introduction of the euro.The provisions of the first paragraph are not applicable, by irrevocable option, to loans denominated in a foreign currency granted, as from 1 January 2001, by companies oth…
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Showing 881–890 of 6436 articles for “Art. Option exercise gain/loss formulas”
…e introduction of the euro.The provisions of the first paragraph are not applicable, by irrevocable option, to loans denominated in a foreign currency granted, as from 1 January 2001, by companies oth…
When the trial court is seised pursuant to the second paragraph of Article 706-120 and article D. 47-37-2, its president shall order an expert report at least one month before the hearing in order to…
Where the agreement provides for the possibility of a reduction in the value of the annuity unit, this reduction may only occur where the ratio between, on the one hand, the sum of the special technic…
The option of choice available under articles 311-21 and 311-23 may be exercised only once.
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
…count or, in the case of a gain, within fifteen days of the month in which the disposal is made.The option for the levy provided for in II is irrevocable and is exercised by the filing of the declarat…
The manager of a trading platform does not commit its own capital or trade by matching with its own account on the platforms it manages. Proprietary trading is a form of trading in which a person, the…
…bove when the registered office of the company concerned is established in a Member State which has exercised the option provided for by these provisions.
…f article 299, to which it belongs. In this case, article 1693 ter does not apply to this tax. This option is exercised with the agreement of all the taxpayers in the group concerned. II.-The taxpayer…
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