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Showing 3921–3930 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…
…es of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of ordinary law who…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
…ions, nor the scheme provided for in favour of the venture capital companies mentioned in l'article 208 D.
…d in the taxable income of this company for the first financial year ending on or after 31 December 2005 or, if later, for the financial year ending in the fifteenth year following the issue date, aft…
…isanal fishing companies or fishing outfitting companies as defined in II of Article 240 of Law no. 2005-157 of 23 February 2005 on the development of rural areas aged under fifty on the date of the a…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
…sponding to the amount of public aid in accordance with Article 3 of Council Regulation (EC) No 639/2004 of 30 March 2004 on the management of fishing fleets registered in the Community outermost regi…
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