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Showing 5411–5420 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…ch it applies from income tax. This levy is based on the amount of the capital less an allowance of 10%. This levy is applicable when the payment is not split into instalments and the beneficiary can…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
…s covered by Article L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou de fonds profe…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…
…he exception of interest paid under the conditions provided for in article 14 of law no. 47-1775 of 10 September 1947 on the status of cooperation to the capital securities of companies governed by th…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A…
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