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Showing 5681–5690 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…dicial police officer may carry out the requisitions provided for in the first paragraph of Article 60-2.With the express authorisation of the investigating judge, the judicial police officer or, unde…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
…l value.3. Domestic servants, tutors, preceptresses, governesses :- for the first person aged under 604,600 €- for each of the other persons5,700 €The base thus determined is reduced by half as regard…
…9-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986, que le contribuable acquiert entre le 1er janvier 2009 et le 31 déce…
I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property…
I. - Taxpayers domiciled in France within the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwell…
…th France to combat tax fraud and evasion are included in the tax credit base up to a maximum of €1,600,000 per financial year. IV.-The same expenses may not exceed €1,600,000 per financial year. IV -…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
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