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Showing 461–470 of 4946 articles for “Art. BOI-PAT-IFI-50-20 n° 50”
I. - Without prejudice to the provisions of the fifth and sixth paragraphs of I of article L. 312-20, deposits and assets held in dormant accounts as referred to in article L. 312-19 are deposited, af…
…le for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial rights or voting rights in a legal entity: legal person, body,…
…n, based on the dwelling's habitable surface area, for heating, domestic hot water and cooling, to 150 kilowatt-hours per square metre. In this case, the dwelling's tax credit will apply to the purcha…
…e not replaced by a person who is a member of the company or group.II. - The tax credit is equal to 50% of the expenses referred to in I and actually incurred, up to a limit of fourteen days of replac…
Securities are valued by the company, under the supervision of the statutory auditor, at least once every financial year and whenever an event or series of events occurring during a financial year is…
The discounts provided for in the last paragraph of article L. 444-2 are granted by lawyers on the proportional emoluments set out in this section within the limit of a maximum discount rate of 20% ap…
The rural solidarity grant is allocated to communes with fewer than 10,000 inhabitants and to certain district capitals with fewer than 20,000 inhabitants to take account, on the one hand, of the cost…
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
The electoral colleges empowered to appoint the representatives of the communes are constituted as follows: a) The communes with a population below the commune average for the département have 40% of…
State financial aid is calculated by applying a unit amount to the quantity of equipment sold, determined in such a way that it does not exceed what is necessary to cover the net costs incurred in pla…
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