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Showing 4771–4780 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…and sociétés anonymes, with the exception of Articles R. 225-15 to R. 225-34 , R. 225-35 to R. 225-60 and R. 22-10-14 to R. 22-10-19, are applicable to sociétés en commandite par actions.
…430 of 2 June 2023Articles R. 123-57 to R. 123-59Decree No. 2007-431 of 27 March 2007Article R. 123-60Decree No. 2020-106 of 10 February 2020 Article R. 123-61 to R. 123-67Decree No. 2007-431 of 27 Ma…
…wnershipLess than :21 years of age90 %10 %31 years of age80 %20 %41 years of age70 %30 %51 years old60%40%61 years old50%50%71 years of age40 %60 %81 years of age30 %70 %91 years of age20 %80 %Over 91…
The discounts provided for in the fifth paragraph of Article L. 444-2 on the proportional emoluments mentioned in the first paragraphs of articles A. 444-2 to A. 444-4 are granted up to a rate that ma…
The conversion, authorised by decree of the Conseil d'Etat, of a body formed, in any form whatsoever, with a view to one of the objects set out in Article 2 of Law no. 78-654 of 22 June 1978, into a p…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…
Except in the cases provided for by IV of Article L. 5210-1-1 and by Articles 60 and 61 of the loi n° 2010-1563 du 16 décembre 2010 de réforme des collectivités territoriales, decisions are taken by a…
…n 28 September 1994 and by its third amendment signed in Paris on 11 July 2001, approved by the loi n° 2002-1305 du 29 octobre 2002 and published by the decree no. 2002-1500 of 20 December 2002;b) Agr…
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