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Showing 131–140 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…tax credit applies:a. (Repealed)b. To the expenditure referred to in this b, paid between 1 January 2005 and 31 December 2020, in respect of:1° (Repealed)2° the acquisition and installation of thermal…
…ct of the forestry operations mentioned in II of this article that they carry out until 31 December 2027. II.-The tax credit applies to II.-The tax credit applies to: 1° To the purchase price of land…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
…from capitalisation bonds or contracts or investments of the same type mentioned in 6° of article 120 and 1° of I of article 125-0 A, attached to premiums paid up to 26 September 2017, as well as inc…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
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…
…lder, are met. III.-The exemption provided for in I only applies to companies created before 1 July 2008.
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
…nies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial in…
…rticle L. 642-3 of the same code, made necessary by the implementation of the article 73 of law no. 2006-11 of 5 January 2006 on agricultural guidance and the ordonnance n° 2006-1547 du 7 décembre 200…
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