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Showing 971–980 of 12756 articles for “Art. BOI-RPPM-RCM-20-10-20-50 n°s 140–150”
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
I.-Seals and samples are sent to the central service for the preservation of biological samples in standardised packaging in accordance with the procedures laid down by joint order of the Minister of…
I. - Companies at least 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination…
When granting loans, a specialised professional fund :1° May borrow under the following cumulative conditions:a) The maximum leverage of the fund, expressed as a ratio between the fund's exposure and…
I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…
I. - The money market instruments referred to in 5° of I of article R. 214-32-18 are : 1° Issued or guaranteed by : a) A Member State of the European Union or another State party to the Agreement on t…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
The members of the commission mentioned in 2° of article R. 15-33-29-18 and their alternates and, on the proposal of the members mentioned in 3° and 4° of the same article, the representatives of the…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
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