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Showing 51–60 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
…itself holds, directly or indirectly, at least 50% of the capital of the company granting the options. II.-The Ordinary General Meeting of the company that directly or indirectly majority controls the…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
…to pay in the absence of application of the regime provided for in article 223 A or article 223 A bis.II. - The benefit of I is subject to the following conditions:1° The acquired company and the new…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…he lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived from the rental of: 1° the annual amount of which does not exc…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
…ich the application of these provisions was requested before the deadline for filing 2006 tax returns.III. - For the other unitholders, the income and profits mentioned in I of article L. 214-81 of th…
The order made pursuant to Article 706-179 may, to the exclusion of all other means of appeal, be referred within five days of its notification, at the request of the public prosecutor or the parties,…
A standard declaration form for persons wishing to teach, supervise or lead physical or sporting activities, or to train those taking part in them, in return for remuneration is given in Annex II-12 t…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
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