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Showing 4911–4920 of 5219 articles for “Art. BOI-ENR-DMTOM-40-30 n° 50”
For their application in New Caledonia and French Polynesia: 1° In article R. 2141-2, in 2°, the words: "if they have not already been under the conditions defined in article R. 2141-4," and, in 3°, t…
…ds: "which employ fewer than two hundred and fifty people and whose annual turnover does not exceed 50 million euros or whose annual balance sheet total does not exceed 43 million euros";7° Article R.…
…s. The bonus due to each agent who is the author of an invention corresponds, including charges, to 50% of the base defined above, up to the amount of the gross annual pensionable salary corresponding…
…descendants or their brothers and sisters, they control within the meaning of 2° of III of article 150-0 B ter, directly or through the intermediary of one or more interposed companies or organisation…
…erogation, for parking areas that are commercially operated, the rates are reduced by 75% for 2019, 50% for 2020 and 25% for 2021.3. - These rates are updated on 1 January each year according to the f…
…respect of the years 2010 to 2013 is subject to a rebate when this sum, due in respect of 2010, is €500 and 10% higher than the sum of the business tax contributions and the taxes for the costs of cha…
…nd of the Council of 4 July 2012.II. - Subject to the provisions of Articles L. 613-45-1 and L. 613-50-4, termination rights that have been suspended pursuant to I may be exercised upon expiry of the…
…d in 1 of I bis and meeting the conditions set out in 2 of I bis, then by a fixed allowance of €152,500. The levy is 20% for the fraction of each beneficiary's taxable share less than or equal to €700…
…set out in 1° of the same 1, where the value of the shares he or she holds in this company exceeds 50% of the gross value of the taxpayer's total assets, including the aforementioned property or prop…
…d with the exception of tax relating to capital gains realised on the assets mentioned in articles 150 U to 150 UC, the starting point for calculating late payment interest is 1 July of the year follo…
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