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Showing 6671–6680 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…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.
…value of the land and the portions of the rents not deducted pursuant to the provisions of article 10 of article 39 in respect of non-depreciable items, at the date of the transfer of the contract, l…
…n for a partial contribution of assets or a demerger subject to the regime provided for in article 210 B and those acquired or subscribed independently of the contribution or demerger transaction cons…
…t equal to one-third, enable it to maintain or increase its holding by a fraction equal to at least 10% of the capital.The allocation to the provision is equal to the amount of the losses incurred 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.
…or in the purchase or subscription of shares in investment companies governed by Ordinance no. 45-2710 of 2 November 1945. This commitment to reinvest must be appended to the income tax return for the…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders d…
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