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Showing 5461–5470 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
…as well as, where applicable, tourist restaurants classified on the date of publication of the loi n° 2009-888 du 22 juillet 2009 de développement et de modernisation des services touristiques;c) Con…
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…
…ands and the French Southern and Antarctic Territories, between the date of promulgation of the loi n° 2003-660 du 21 juillet 2003 de programme pour l'outre-mer and 31 December 2017 for the investment…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
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…199 undecies A and 199 undecies B and the carryovers of these tax reductions, up to a limit of €30,600 less the amount deducted under a of this 1.2. For the purposes of assessing the limit mentioned…
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