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Showing 6081–6090 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…3 tons international tonnage:- for the first three tons€1,140- for each additional ton:- from 4 to 10 barrels340 €- from 10 to 25 barrels460 €- over-over 25 tonnes€910This scale is quintupled for ple…
…9-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986, que le contribuable acquiert entre le 1er janvier 2009 et le 31 déce…
I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property…
…the amount of this work.The rate of the tax reduction is 25% for properties acquired in 2009 and 2010, 18% for properties acquired in 2011 and 11% for those acquired from 2012.However, for homes purc…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, works with lyrics that do not fall into this category qualify for the tax…
…tax credit must meet the following conditions:1° Have a development cost greater than or equal to €100,000;2° Be intended for actual marketing to the public;3° Be produced mainly with the assistance…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
…For their balance, within the limit of the higher of the two amounts, between one million euros and 10% of the result determined under the conditions of II, retained up to this amount multiplied by th…
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