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Showing 6471–6480 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
…nce with Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agricult…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
…er 50% of the annual average of income from agricultural activity in respect of the said years, or €100,000. Income from the activities mentioned in the first paragraph may not give rise to the deduct…
…urposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of…
…concentration of run-down old housing and covered by a multi-year agreement provided for in article 10-3 of law no. 2003-710 of 1 August 2003 on town planning and urban renewal, where the restoration…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…ended law of 27 September 1941 regulating archaeological excavations, the amended law no. 76-629 of 10 July 1976 relating to the protection of nature and the law no. 76-1285 of 31 December 1976 reform…
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