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Showing 6481–6490 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…
…sits and guarantees, with the exception of those due in respect of loans taken out before 1 March 2010 or taken out on or after that date but treated in the same way as the latter, as well as royaltie…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
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