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Showing 3711–3720 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
…sation ceases to be subject to one of the regimes mentioned in the first paragraph of II of article 202 ter disposes of fixed assets included in the opening balance sheet of the first financial year o…
…so a member.The provisions of this I are no longer applicable to investments made after 31 December 2003.II. - The allocation to provisions, deducted from the income for a financial year pursuant to t…
…set aside a provision for compliance expenditure in respect of financial years ending before 1 July 2009: 1° With food safety regulations, for those carrying on an industrial, commercial or craft busi…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
…he partnership tax regime under the conditions provided for in Article 3-IV of Decree no. 55-594 of 20 May 1955 as amended or in those provided for in Article 239 bis AA or in Article 239 bis AB; Mana…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
…° The sums received by lawyers in their capacity as trustee of a trust operation defined in Article 2011 of the Civil Code.3. The profits made by the clerks holding their office are taxed, in accordan…
The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waiv…
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