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Showing 5421–5430 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
…o property losses resulting from expenditure other than loan interest. The deduction is limited to €10,700. The fraction of the deficit in excess of €10,700 and the fraction of the non-chargeable defi…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
I. - Sums paid by the company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established…
…e of a non-commercial occupation are determined in accordance with the provisions of Articles 92 to 103. Gains or losses covered by the system of long-term capital gains or losses are removed from the…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
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