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Showing 3371–3380 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
When the Investigating Chamber quashes an indictment for breach of the provisions of Article 80-1, the person is considered to be an assisted witness from the time of their first appearance and for al…
The institutions referred to in this chapter shall indicate in their annual report the amount and characteristics of the loans they finance or distribute that meet the definition referred to in III of…
The technical examination for judicial police officers of the national gendarmerie, organised each year during the last quarter, comprises: 1° A practical written test in general criminal law and spec…
The credit institutions and finance companies mentioned in this chapter shall indicate in their annual report the amount and characteristics of the loans they finance or distribute as defined in III o…
The income from bonds handed over by the caisse nationale de l'industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n°…
Distributions of profits made by companies that have entered into an agreement with the Minister of the Economy and Finance in accordance with the provisions of l'ordonnance n° 59-248 du 4 février 195…
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial instituti…
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…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
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