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Showing 2661–2670 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
For reasons of confidentiality, the taxpayer may request that the matter be referred to another committee within the jurisdiction of the territorially competent administrative court of appeal. This co…
For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman,…
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers…
The 20% limit referred to in article R. 214-85 and the 20% ratio referred to in article R. 214-86 are complied with on 30 June and 31 December of each financial year, at the end of the three-year peri…
I. - At least 60% of the assets of the forestry savings companies referred to in Article R. 214-161 shall consist of forestry assets comprising :1° Forests and woods ;2° Bare land to be afforested;3°…
…R. 512-21, R. 512-23, R. 512-30, R. 512-31, R. 512-35, R. 512-37 and R. 512-38Resulting from décret n° 2018-1116 du 10 décembre 2018
…3-0 No 2018-284 of 18 April 2018 R. 561-4 and R. 561-5 No. 2020-118 of 12 February 2020 R. 561-5-1 n° 2021-387 of 2 April 2021 R. 561-5-2 to R. 561-9 n° 2020-118 of 12 February 2020 R. 561-10 n° 2021…
The resolution college shall require, where necessary to carry out a conversion measure referred to in I of Article L. 613-48, that the person concerned issue Tier 1 core capital instruments to holder…
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