Through resolution no. 6/E of 19 January 2015, the Revenue Office answers the question of a subject (individual) who, after stipulating a preliminary agreement for the purchase of a house being built and having paid an advance, decides to resell the deed. According to the taxpayer, the transaction surplus does not come under any taxable income category, th...

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Revenue Office resolution no 9/E of 22 January 2015 is dedicated to innovative start-ups. With the administrative practice document, the finance Administration provides clarification on the possibility to use the tax facilitations granted to investors in the corporate capital of innovative start-ups if shares are subscribed to through a trust company. To f...

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