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Showing 151–160 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
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 tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
…and second paragraphs are respectively reduced to:- 15% and 30% for housing acquired or built in 2010;- 10% and 25% for housing acquired or built in 2011.VI. - I applies on condition that the dwellin…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
The annual contribution, before the deductions provided for in Articles L. 5212-10-1, L. 5212-11 and the third paragraph of Article L. 5212-9, is equal to the product of : 1° the number of disabled wo…
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…
…ubstituted for the Office des transports de la région de Corse, instituted by article 20 of the loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse : compétences, dans se…
…the net turnover at 700,000 euros and the average number of employees during the financial year at 10;2° In the case of small enterprises, the balance sheet total is set at 6,000,000 euros, the net t…
…icle 5 of European Commission Decision 2012/21/EU of 20 December 2011 on the application of Article 106(2) of the Treaty on the Functioning of the European Union to State aid in the form of public ser…
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