Partie 1 Loi sur la taxe sur la valeur ajoutée

CHAPITRE 01 Introduction générale à la législation relative à la taxe sur la valeur ajoutée ··································································8
CHAPITRE 02 Calcul de la base d'imposition et du montant de la taxe de vente ·····························································18
CHAPITRE 03 Calcul de la taxe d'achat ·· ...
CHAPITRE 04 Contribuables simplifiés ················································································78

Partie 2 Droit fiscal des sociétés

CHAPITRE 01 Dispositions générales de la loi sur l'impôt sur les sociétés ······················································································90
CHAPITRE 02 Attribution Exercice des profits et pertes et évaluation des actifs et passifs ···················································100
CHAPITRE 03 Profit ···········································································································112
CHAPITRE 04 Chiromancie ·························································································································128
CHAPITRE 05 Amortissement des immobilisations corporelles et incorporelles ·································································160
CHAPITRE 06 Réserves et fonds de réserve ····················································································182
CHAPITRE 07 Déni des actes inéquitables ··················································································································214
CHAPITRE 08 Calcul de l'assiette et du montant de l'impôt ························································································222
CHAPITRE 09 Procédures de paiement de l'impôt sur les sociétés ··············································································································238
CHAPITRE 10 Fiscalité Dispositions particulières relatives aux fusions et scissions, etc. ···································242

Partie 3 Loi de l'impôt sur le revenu

CHAPITRE 01 Résultat global I (Revenus d'intérêts, Revenus de dividendes) ······················································246
CHAPITRE 02 Résultat global II (Revenu des entreprises) ··········································································266
CHAPITRE 03 Revenu global III (Revenus d'emploi, Revenus de pension, Autres revenus) ····················································284
CHAPITRE 04 Résultat global IV (Cas particuliers de calcul du revenu et de l'impôt) ····················································310
CHAPITRE 05 Calcul de l'impôt global sur le revenu ·· ...
CHAPITRE 06 Calcul de l'impôt sur le revenu de retraite ·· ...
CHAPITRE 07 Procédures de calcul et de paiement de l'impôt sur les gains en capital ··········································································338

Annexe 4

CHAPITRE 00 Questions subjectives ·· ...