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Showing 11–20 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…required to send the administration the declaration referred to in article 97 or in 2 of l'article 102 ter (1). If taxpayers fail to file the declaration referred to in the first paragraph, the tax b…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
…tion tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302 septies A bis and taking into account only profits made in businesses op…
…atus of agricultural cooperation;3° bis. When they operate in accordance with the provisions of loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, le…
…ding in 1992; 60% for the financial year ending in 1993; 80% for the financial year ending in 1994; 100% for the financial years ending in 1995 and thereafter. Profits deriving from operations that ar…
…tax under the conditions of ordinary law.A decree sets the conditions for the application of this 9.10. The caisses d'épargne et de prévoyance and the caisses de crédit municipal are subject to corpor…
Subject to the provisions of article 20-1, the following are judicial police officers: 1° Members of the national gendarmerie, other than volunteers, who do not have the status of judicial police offi…
1. In the area between the land border of the customs territory and a line situated two kilometres inside the line of the customs offices and brigades closest to the foreign country, animals in the ca…
…a legitimate reason, refuse to give evidence or take the oath may be fined a civil penalty of up to 10,000 euros. Witnesses who prove that they were unable to attend on the date set may be relieved of…
…s 50,000 cubic metres, 3.05 euros per cubic metre are added for each cubic metre between 50,000 and 100,000 cubic metres and 1.52 euros per cubic metre above 100,000 cubic metres; b) A financial levy…
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