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Showing 121–130 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solida…
I. - The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occu…
…l assistance agreement on recovery with a similar scope to that provided for in Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes,…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
…than or equal to €2,811 and less than €3,123 5.3% Greater than or equal to €3,123 and less than €4,310 7.5% Greater than or equal to €4,310 and less than €5,578 9.9% Greater than or equal to €5,578 an…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
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…
As a result of the adaptation of their compensation conditions, the insurance allowance paid to unemployed workers in the film production, audiovisual or entertainment professions may, in addition to…
…e of the debtor is that in which the hybrid entity or the establishment is established or situated; 10° Asymmetry effect: a deduction from a payment without a corresponding inclusion in the income of…
…which reflect economic reality. These provisions apply subject to those set out in III of Article 210-0 A.
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