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Showing 6201–6210 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty;f) The company taken over carries out a commercial, industrial, craft, lib…
1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to far…
…e mentioned in the first paragraph is increased to 36% when the company undertakes to make at least 10% of its investments under the conditions set out in a of article 238 bis HG before 31 December of…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, French-language albums that do not fall into one of these two categories…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty;b) The company's non-permanent staff costs including:- salaries and social…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
…of a transaction benefiting from the provisions set out in articles 41,151 octies, 151 octies Aor 210 A. II. - The provisions of article 238 quater I do not apply where, in the absence of the creatio…
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