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Showing 61916200 of 14701 articles for Art. BOI-RFPI-BASE-10-20 n° 60

French General Tax CodeIn force
Ia: Revaluation of non-depreciable fixed assets

Article 238 bis I

I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxation of forestry groups and their members

Article 238 ter

Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV ter : Tax regime for public interest groups

Article 239 quater B

…interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not fall wi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

Article 242 ter

1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XL : Tax credit for arts and crafts

Article 244 quater O

…dels relating to the works mentioned in 1°;4° Costs of defending designs, models, up to a limit of €60,000 per year;5° (Repealed);6° Expenses relating to the development of works mentioned in 1° entru…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVIII: Tax credit for competitiveness and employment

Article 244 quater C

I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains realised by individuals

Article 248 G

…cle 1 of the same law, as well as the government loan securities mentioned in l'article 9 de la loi n° 93-859 du 22 juin 1993.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Capital gains on securities realised by companies

Article 248 A

…resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining taxable income for the financ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
01: Territoriality

Article 750 ter

Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Assignment of patents

Article 731

Patent assignments are registered at a fixed duty of €125..

AI translation · Updated 7 Nov 2023Open Article
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