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Showing 9751–9760 of 10992 articles for “Art. BOI-IF-TFB-10-20-20 n° 100”
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
I. - 1. The low-income housing bodies mentioned in Article L. 411-2 du code de la construction et de l'habitation, with the exception of sociétés anonymes coopératives d'intérêt collectif pour l'acces…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
…l capacity conditions. The total amount of the exemption granted under this article may not exceed €100,000 per disposal. If the sums reinvested are less than the disposal price, the amount benefiting…
…remises and accommodation services, in excess of:a) €36,800 in the previous calendar year;b) Or €39,100 in the previous calendar year, where in the penultimate year it did not exceed the amount mentio…
…on behalf of these organisations (1); 2° (repealed as from the date of entry into force of the loi n° 96-142 du 21 février 1996, articles 1er, 11 et 12 30°); 3° Negotiable bond securities not listed…
…ferred to the regions as a result of the transfer of powers provided for in Article 21-1 of the loi n° 82-1153 du 30 décembre 1982 d'orientation des transports intérieurs' are compensated under the co…
…ntioned in 2° to 4° of this article give rise to cost accounting. Subject to the application of loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés, les chambres de…
…nd third paragraphs of this article shall apply from 1 January 2005. Articles 104 to 111 of the loi n° 2004-809 du 13 août 2004 relative aux libertés et responsabilités locales shall apply to the tran…
…ication when information concerning you is subject to automated processing (art. 39 et 40 de la loi n° 78-17 du 6 janvier 1978) to:the officer of the public prosecutor's office at the local court or t…
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