Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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MT · S.L. 123.189

Consolidated Group (S.L. 123.189)

In Kraft13 ArtikelText geprüft am 24.10.2026

Inhalt

  1. Art. 1 Citation and commencement.
  2. Art. 2 Definitions. Cap. 123. S.L. 123.114 S.L. 123.114 Cap. 484. S.L. 123.88
  3. Art. 3 Formation of a fiscal unit. S.L. 372.14
  4. Art. 4 Joining a fiscal unit.
  5. Art. 5 Leaving a fiscal unit.
  6. Art. 6 The chargeable income of the fiscal unit. Cap. 372. Cap. 372.
  7. Art. 7 Double tax relief.
  8. Art. 8 Tax accounts. S.L. 123.101 S.L. 123.101
  9. Art. 9 Investment income provisions.
  10. Art. 10 Payment to transparent subsidiary.
  11. Art. 11 Consolidated audited accounts. Cap. 386. Cap. 372. S.L. 123.127
  12. Art. 12 Income tax return. Cap. 372. Payment of tax.
  13. Art. 13 Anti-abuse measures.