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Showing 141–150 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
…led to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of persons m…
…s. This valuation is optional for the companies mentioned in the third paragraph of article L. 3332-20 whose shares are valued in accordance with the second paragraph of the same article.
…oyees during the financial year at 50.For medium-sized companies, the balance sheet total is set at 20,000,000 euros, the net amount of turnover at 40,000,000 euros and the average number of employees…
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…
…ple subject to joint taxation when one of their members is disabled.V. - The tax credit is equal to 20% of the amount of interest mentioned in III, up to the limit mentioned in IV.This rate is increas…
The total amount of aid granted for the production of a given feature film may not:1° Exceed 50% of the final production cost of this work and, in the case of an international co-production, 50% of th…
…to 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 Article 4 B, in respect of the first s…
…ted 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 costs they incur in helping to maintain…
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