- The Company, as long as it maintains the shareholding structure of its establishment in accordance with Article 6 of its Articles of Association, enjoys all administrative, financial and judicial imperfections of the State, exempt from the payment of direct or indirect taxes, parafiscal levies and fees of any kind.
- Research and development contracts and subsequent supply contracts implemented through the Company are excluded from any kind of reservation.
- The Company's copyright concession agreements are exempt from any kind of reservation and tax charge, digital transaction fee or other fee.
Article 5 Tax exemptions and privileges
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One response to “Article 5 Tax exemptions and privileges”
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Article 5 – Tax exemptions and privileges: In the case of SAs, there is no justification for any kind of tax exemption or other privilege, other than those already in place for research or education activities. In addition, any such exception, with the specific wording, extends to works contracts, rental contracts, etc., which the entity may conclude with third parties, with the result that, for example, works contractors seek a corresponding exemption from tax and insurance contributions during performance.
🤖 AI AnalysisAI analyzed this comment and extracted the main posts expressed by the author. Each position is broken down into arguments – click to see them.✦ Created with AI📍 Not to provide for a new tax exemption or privilege for SAs in Article 5 2 B.C.
🟢 No justification for new tax exemption beyond existing research/education actions🟢 Exemption would be extended to works contracts, leading contractors to request tax and contribution exemptions
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