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Showing 2811–2820 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
During the period in which the provisions designed to facilitate the progressive fiscal integration of merged communes apply, the State grants financial aid to the new commune. The amount of this aid…
In the event of total or partial termination of the contract, the parties may agree, without waiting for the final settlement of the balance, on an amount of debts and receivables, excluding any compe…
The marking of the eligibility tests is organised in such a way as to preserve the anonymity of each candidate.Each composition is examined by two markers and given a mark from 0 to 20. Any mark below…
The public prosecutor at the judicial court within which there is an investigating division shall immediately notify the public prosecutor at the court within which there is no division when he applie…
A public establishment for inter-municipal cooperation with its own tax system and its member municipalities may decide, by concordant deliberations of the deliberative body of the public establishmen…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
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