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Showing 6281–6290 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The eligibility tests comprise: 1° A written test, in the form of a practical case, on accounting and auditing, lasting five hours (coefficient 4); 2° A written test, comprising the study of a case or…
…f the provisions of the texts adopted for the application of the articles 2,3,4,6,7and 10 de la loi n° 94-665 du 4 août 1994 relative à l'emploi de la langue française.Any foundation recognised as bei…
…R. 512-21, R. 512-23, R. 512-30, R. 512-31, R. 512-35, R. 512-37 and R. 512-38Resulting from décret n° 2018-1116 du 10 décembre 2018
…cluded in the area of competence of a community development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all resid…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
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