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Showing 5051–5060 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
…ng the average referred to in this II, the reference tax income determined in respect of 2009 and 2010 refers to that defined in 1° of IV of article 1417. It refers to that defined in 1 of I of this a…
Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…
Ministerial decrees determine the date and procedures for affixing meters approved by the administration (1) to distillation equipment used by professional distillers, by bouilleurs de cru or on their…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
The conditions of application in the overseas departments of articles 565 and 570 to 572 are laid down by regulation (1).
The provisions of this chapter do not preclude the special provisions laid down in respect of alcohol, wine, cider, perry and mead by the texts in force, with regard to Corsica, Bas-Rhin, Haut-Rhin an…
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