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Showing 3861–3870 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…or in II. II. - For the application in Mayotte of the provisions mentioned in I: 1° Article R. 5211-20 reads as follows: "Art. R. 5211-20.-The five most populous communes have half of the number of se…
…of nurses on the most recently published register is greater than 10,000 and less than or equal to 20,000: a) Two pairs of full members and two pairs of alternates representing self-employed nurses ;…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
…alling under the article L. 214-37 of the Monetary and Financial Code as it read prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equ…
…of the exemption provided for in I is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…
…emption period.The benefit of this article is reserved for companies that are set up from 1 January 2007 until 31 December 2023 in regional aid areas, provided that the registered office and all of th…
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
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