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Showing 2141–2150 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
…e income, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporation tax due, dete…
For the application of this Chapter: 1°The other Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following terr…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
…f agricultural products.Ia. - The rate of the flat-rate refund is set for sales made from 1 January 2014:1° At 5.59% for milk, farmyard animals, eggs, animals for slaughter and charcuterie defined by…
I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…
I. - For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added ta…
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