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Showing 5431–5440 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…
…laid down respectively in Articles L. 225-177 to L. 225-186 and L. 225-197-1 to L. 225-197-5, L. 22-10-56, L. 22-10-57, L. 22-10-59 and L. 22-10-60 of the French Commercial Code. The withholding tax i…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
…lding tax provided for in 2 of article 119 bis is set at 75% for the products mentioned in articles 108 to 117 bis and paid outside France, in a non-cooperative State or territory within the meaning o…
…or this withholding tax is determined after deduction of an allowance representing charges equal to 10% of these sums or proceeds.II. - The rate of withholding is that provided for in the second parag…
…ng tax.II. - The basis for this deduction is the gross amount of the sums paid after deduction of a 10% allowance for professional expenses.III. - The rate of deduction is set at 15%.IV. - The withhol…
…e Code de la construction et de l'habitation and the establishments mentioned in b of 5° and 8° and 10° of I of Article L. 312-1 of the Code de l'action sociale et des familles. This rate also applies…
…of I of Article 257; > 2° After which the floor area of existing premises is increased by more than 10%; IV. IV -For the application of I of this article, the lessee of the service must certify in wri…
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
…nd covered by the urban renewal policy 2° of A of II 5.5% Other social rental housing 3° of A of II 10% Premises that are the subject of an acquisition-improvement, a similar transaction subject to ce…
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