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Showing 11–20 of 12756 articles for “Art. BOI-RPPM-RCM-20-10-20-50 n°s 140–150”
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
1. In the cases listed in article 2 of law no. 83-1119 of 23 December 1983, the following may be decided, in accordance with the terms and conditions of application laid down by decree in the Conseil…
Sont également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles…
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
Defaulting witnesses may be summoned at their own expense if their hearing is deemed necessary. Defaulting witnesses and those who, without a legitimate reason, refuse to give evidence or take the oat…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
The judge may always proceed by way of an enquiry to hear the author of an attestation.
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