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Showing 1–10 of 11842 articles for “Art. BOI-PAT-IFI-20-40-10 n° 80”
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
The amount of the fees and commissions mentioned in the second paragraph of VII of article 885-0 V bis of the General Tax Code charged in respect of the same payment mentioned in 1 to 3 of I or 1 of I…
I.-The remuneration policy referred to in I of article L. 22-10-76 includes the following information, relating to the executive manager or managers as a whole: 1° The way in which it respects the com…
Where, in the cases provided for in the first paragraph of Article L. 22-10-39, the shareholder is represented by a person other than his spouse or the partner with whom he has entered into a civil so…
…y an accredited body tonne 12 12 17 18 20 22 25 B.-Authorised plants with NOx emission values below 80 mg/Nm3 tonne 12 12 17 18 20 22 25 C.-Authorised high energy recovery facilities with an energy yi…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
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