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Showing 2321–2330 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats.Where property forming a single…
The provisions concerning the operation of the communal commission and the intermunicipal commission as well as the operation, the procedures for appointing representatives of taxpayers and department…
The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer's request and expense, any person whose expertise is likely to enlighten the commission. The c…
Unless the Autorité de contrôle prudentiel et de résolution grants a waiver on a case-by-case basis, the amount of cash receivable from assets referred to in 1°, 2°, 2° bis and 2° ter of A of Article…
The estimated diligence required to carry out the programme of work must involve for a financial year, depending on the amount of the balance sheet of the person or entity, plus the amount of operatin…
The purchaser may use an adapted procedure to award: 1° A contract for which the estimated value of the requirement, excluding taxes, is less than the European thresholds set out in a notice annexed t…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
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