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Showing 2561–2570 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
I.-Where the college of supervisors, in its capacity as the authority responsible for the supervision on a consolidated basis or as the competent authority responsible for the supervision on an indivi…
No one may sit the admission tests unless they have been declared eligible. The admission tests, which are marked from 0 to 20, comprise: 1° An interview test lasting a maximum of half an hour, preced…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament s…
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
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