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Showing 3521–3530 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
…ayment penalties relating to receivables and debts arising from the date of entry into force of loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques.
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
…vious financial years, that incurred in respect of financial years commencing on or after 1 January 2019.Expenditure in the numerator is taken into account for 130% of its amount. The ratio obtained i…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
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For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
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