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Showing 6651–6660 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. For the work mentioned in the second paragraph, the benefit of exceptiona…
…owned by an undertaking other than a financial undertaking within the meaning of 12° of Article L. 310-3 of the same code and whose purpose is to provide reinsurance cover exclusively for the risks of…
…December 2020 of an order accompanied by the payment of instalments of an amount at least equal to 10% of the total amount of the order and provided that this acquisition takes place within a period…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
…covered by article L. 214-37 of the Monetary and Financial Code as it read prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou qu'un fonds pr…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…to in I of Articles 151 octies and 151 octies A or placed under the regime provided for in article 210 A, upon option exercised in the deed of contribution or the merger agreement, this fraction is ca…
…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. VI.-The deduct…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. The benefit of the deduction is subject to compliance with Article 17 of…
…ax may set aside a provision for investment in respect of financial years closed before 1 January 2010. The provision referred to in the first paragraph may only be set aside by the companies referred…
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