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Showing 2081–2090 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, base…
…mentioned in the first paragraph is equal to 3.3% for financial years ending on or after 1 January 2000. Taxpayers with a turnover of less than 7,630,000 euros are exempt. The turnover to be taken in…
…nt by the estimated excess.IV. - Tax credits of any kind as well as the claim mentioned in article 220 quinquies are not chargeable against this contribution.
I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
…f calculating the average referred to in this II, the reference tax income determined in respect of 2009 and 2010 refers to that defined in 1° of IV of article 1417. It refers to that defined in 1 of…
Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…
Ministerial decrees determine the date and procedures for affixing meters approved by the administration (1) to distillation equipment used by professional distillers, by bouilleurs de cru or on their…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
The conditions of application in the overseas departments of articles 565 and 570 to 572 are laid down by regulation (1).
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