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Showing 3381–3390 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…missibility of the conditions set out in article D. 4443-19 and in 1°, 2° and 4° of article D. 4443-20.
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
L intéressement aux résultats de l'exploitation agricole perçie par les associés d'exploitation, en application du 2° de Article L. 321-7 of the Rural and Maritime Fishing Code, is subject to the regi…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
…meaning of Article 4 Bof this code are taxed under the conditions provided for in 1 or 2 of article 200 A.Net losses are subject to 11 of l'article 150-0 D.2. For each contract referred to in 1, the p…
…ticle 92 B, of article 92 B decies and I ter and II of article 160, as they read prior to 1 January 2000, article 150-0 C, in the version in force before 1 January 2006 and, articles 150-0 B bis, 150-…
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