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Showing 5111–5120 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
…years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporation tax due, determined before offsetting tax reductions and credits and tax re…
For the application of this Chapter: 1°The other Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following terr…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
…t the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°-00 bis, 1°-0 bis and 3° of A of Article 278-0…
I. - The flat-rate refund is calculated on the basis of the amount:a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France;b)…
I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…
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