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Showing 301–310 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to far…
…the works mentioned in 1°;4° Costs of defending designs, models, up to a limit of €60,000 per year;5° (Repealed);6° Expenses relating to the development of works mentioned in 1° entrusted by these co…
…conversion of general partnerships with the same purpose, or of companies referred to in Article 1655 ter provided that they are able to justify that, up to and including the date of the conversion,…
…ticle L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000.The amount of this fine is increased to €10,000 if, on the date of the finding of flagrante fi…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
…for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products,…
I. - Subject to the provisions of article 1020, the purchaser, donee, heir or legatee of a work of art, books, collectors' items or documents of high artistic or historical value, is exempt from trans…
…s and penalties laid down for direct taxation. They give rise to the payment of a deposit, equal to 50% of the amount of taxes levied in respect of the previous year, before 1st April of the current y…
…s of horticulture and ornamental floriculture which have not undergone any processing.4° (Repealed);5° The following products:a) (Repealed);aa) (Repealed); (ab) (Repealed);(b) Fertilisers and calcium…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
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