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Showing 3741–3750 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
…to 18% of the sums actually paid and remaining payable by the owner, subject to an annual limit of €20,000 per taxpayer.IV. - In the event of failure to comply with one of the conditions set out in II…
Open the article to read the full text in English.
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
…interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not fall wi…
1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…
…° Companies bearing the "Living Heritage Company" label within the meaning of Article 23 of Law no. 2005-882 of 2 August 2005 in favour of small and medium-sized enterprises.IV. - Regardless of the cl…
…pay to their employees assigned to profit-making activities. The organisations mentioned in Article 207 may also benefit from the tax credit mentioned in this paragraph in respect of the remuneration…
…ansactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication dans sa rédaction applicable…
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