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Showing 3221–3230 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…finition of a microenterprise given in Article 2(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
…ial year, is equal to 15% of the total amount of the following expenses, incurred until 31 December 2024 for shows mentioned in II performed in France, in another Member State of the European Union or…
…to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles for commuting to and fro…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
…be included, in the parent company's balance sheet, in the special reserve provided for in Article 209 quater.Inclusion in this special reserve ceases for capital gains taxed in respect of financial…
…state does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
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