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Showing 731–740 of 3872 articles for “Art. BOI-RPPM-PVBMI-70-20”
On the death of the borrower or the last living of the co-borrowers, the heirs may pay the debt capped at the value of the property estimated on the day the estate is opened. This valuation is carried…
The provisions of articles L. 341-1 to L. 341-9 and L. 341-12 to L. 341-18 apply to credit granted in the form of an overrun as defined in 11° of article L. 311-1.
The agents mentioned in 1° to 6° and in the dernier tiret du dernier alinéa du I de l'article L. 205-1 du code rural et de la pêche maritime ainsi que les agents assermentés de l'Etat chargés du contr…
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…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
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…
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. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
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