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Showing 5711–5720 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…cles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies; 4° Loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel à la Société n…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
Provided they are drawn up between 1 January 1986 and 31 December 2014, notarised powers of attorney and attestations after death are exempt from any collection for the benefit of the Treasury when th…
Subject to the application of the taxation provided for in article 1020 of this code, capital payments made pursuant to article 274, the second paragraph of article 276 and the articles, 278 and 279-1…
Payments made to insurance organisations by the supplementary retirement, provident or supplementary pension institutions referred to in articles L. 922-1, L. 931-1 and L. 941-1 of the Social Security…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
I. - Undeveloped properties classified in the first, second, third, fifth, sixth and eighth categories as defined in the ministerial instruction of sixth and eighth categories defined in article 18 of…
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
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