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Showing 1881–1890 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…
Public establishments, industrial or commercial operations of the State or local authorities, concessionary or subsidised companies, companies benefiting from statutes, privileges, direct or indirect…
1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up…
The production expenses taken into account to calculate the direct allocation are capped at 80% of the production budget for the work or, in the case of an international co-production, 80% of the Fren…
Expenditure taken into account to determine the amount of selective aid is capped at 80% of the production budget for the work or, in the case of an international co-production, 80% of the French part…
Expenditure taken into account to determine the amount of selective aid is capped at 80% of the production budget for the work or, in the case of an international co-production, 80% of the French part…
I. - The second group comprises the following three categories of cinemas:1° Category C: cinemas located in urban units with a population of 100,000 or more;2° Category D: cinemas located in urban uni…
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