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Showing 4931–4940 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
The list of municipalities mentioned in 2° of article L. 2531-4 is adopted in accordance with the following table: Department of Seine-et-Marne Boissise-le-Roi, Brou-sur-Chantereine, Bussy-Saint-Georg…
…vident institution, the local authorities and, under the conditions defined by article 3 bis of law n° 47-1775 of 10 September 1947 on the status of cooperation, the other natural persons or legal ent…
…n the ratio is greater than 70% and less than or equal to 80%, by a quarter when it is greater than 60% and less than or equal to 70%, by a fifth when it is greater than 50% and less than or equal to…
…y seizure act, provided for in Article R. 523-1 of the Code of Civil Enforcement Procedures \n\t\t\t60\n\t\t\t\tPrecautionary measures and judicial security measures in the context of a precautionary…
Each test is marked from 0 to 20. Each mark is subject to the coefficient laid down for the corresponding test. Admission is decided by the selection board on the basis of the average of the marks obt…
…practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1966 modifiée sont personnellement soumis à l'impôt sur le revenu pour la p…
Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
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