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Showing 91–100 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
…he amount of tax for which they will ultimately be liable may defer payment of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the la…
…ticle 125 A.These investments must not constitute a direct investment within the meaning of the loi n° 66-1008 du 28 décembre 1966 modified law relating to financial relations with foreign countries a…
…transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the person liable for the tax during this period, the allowance ceases…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…ated by joint order of the ministers in charge of the budget and overseas departments and territories.Only companies that meet the following conditions may be entered on this register:1° Prove the pro…
…ed out with a view to the production of long-term cinematographic works or approved audiovisual works.The benefit of the tax credit is subject to the delegated production companies' compliance with so…
…of the General Local Authorities Code in the version in force on the date of publication of the loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.The classification of communes as priority de…
…ude the multi-annual agreements provided for in the premier alinéa du I de l'article 10-3 de la loi n° 2003-710 du 1er août 2003 précitée et, le cas échéant, de leurs protocoles de préfiguration; 11°…
…ns set out in the first paragraph of Article L. 232-2 of the Code de l'action sociale et des familles.The services defined in 2°, 4° and 5° of I and in 8° to 10°, 15°, 16°, 18° and 19° of II of articl…
…ded that they undertake to rent it bare for use as their main home for a minimum period of nine years.2. The tax reduction applies under the same conditions:a) To housing that the taxpayer has built a…
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