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Showing 3201–3210 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
…iclesIn the wording resulting from the decreeR. 612-102021-898 of 6 July 2021R. 612-11 and R. 612-12n° 2013-978 of 30 October 2013R. 612-13 and R. 612-14n° 2010-217 of 3 March 2010R. 612-15n° 2013-978…
…iclesIn the wording resulting from the decreeR. 612-102021-898 of 6 July 2021R. 612-11 and R. 612-12n° 2013-978 of 30 October 2013R. 612-13 and R. 612-14n° 2010-217 of 3 March 2010R. 612-15n° 2013-978…
The share of the departmental equipment grant for collèges allocated to all the departments in each region is determined each year in such a way as to take into account, up to 70%, the capacity of the…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…
I. - The delivery of securities as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subje…
I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
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