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Showing 721–730 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
I.-The full representatives mentioned in article D. 4422-30-2, in the event of their seat falling vacant due to death, resignation or loss of the capacity in respect of which they were elected, by the…
The nationals mentioned in Article 9 of Order No. 2016-1809 of 22 December 2016 on the recognition of professional qualifications of regulated professions not falling within the scope of Articles R. 1…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
I.-The election of the representatives mentioned in article D. 4422-30-2 takes place within three months of the general renewal of the municipal councils and the deliberative assemblies of the agglome…
The discounts provided for in the last paragraph of article L. 444-2 are granted by lawyers on the proportional emoluments set out in this section within the limit of a maximum discount rate of 20% ap…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
The provisions of articles R. 123-30-1 to R. 123-30-6 are applicable to the processing of registration declarations and applications for authorisation or declarations prior to the exercise of the acti…
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