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Showing 5891–5900 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The payment period for subcontractors benefiting from direct payment pursuant to Article L. 2193-10 is identical to that applicable to the contractor. This period runs from the date on which the contr…
For premises located in basements where the number of people exceeds one hundred, clearances are determined on the basis of the number of people calculated as follows: 1° The number of people is round…
Candidates who obtain an average of 10 out of 20 or more in all the tests defined in article A. 212-120 are offered final admission to the examination for the common part of the third-degree state dip…
Article L. 236-9 I is applicable to demergers carried out solely between sociétés par actions. Articles L. 236-10 and L. 236-11 are applicable to the demergers referred to in Article L. 236-20. Articl…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
L intéressement aux résultats de l'exploitation agricole perçie par les associés d'exploitation, en application du 2° de Article L. 321-7 of the Rural and Maritime Fishing Code, is subject to the regi…
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