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Showing 3531–3540 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
…ent with at least twelve States or territories, shall be considered as non-cooperative on 1 January 2010.The list of non-cooperative States and territories is set by an order of the ministers in charg…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…l d'Etat.This article does not apply to investments made before the date of promulgation of the loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, nor to operations for which the issue of an…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
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