+Article 40

Article 40

Article 40

The profits or losses resulting from the activities of a grouping shall be taxable only in the hands of its members.

1. Overview

,

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: None -Doknr: CELEX:31985R2137
EULAW -
European Regulation published on http://eur-lex.europa.eu/