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Showing 6641–6650 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
…nce with Commission Regulation (EU) No 1407/2013 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.1° bis For fina…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
…g the financial year: 23% for a headcount of at least 500,000 policyholders, 33% for a headcount of 100,000 policyholders, 87% for a headcount of 20,000 policyholders and 100% for a headcount of no mo…
…n office or an information office, either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…nce with Commission Regulation (EU) No 1407/2013 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.
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