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Showing 6661–6670 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
…15 April 2017, 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 the acquisition of which occurs within a period of twenty-f…
…ethyl alcohol of agricultural origin; > c) Electrical energy c) Electrical energy; d) Hydrogen;e) B100 fuel made up of 100% fatty acid methyl esters, where the vehicle engine is designed for the excl…
…tion of the ship or boat is concluded from 1 January 2020 until 31 December 2024; 2° A sum equal to 105% of the additional capitalised costs, excluding financial costs, directly linked to the installa…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the follo…
…ssets calculated at the close of the financial year in which the repurchase takes place is at least 10% lower than this same ratio calculated at the start of the same financial year. For the purpose o…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
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