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Showing 6811–6820 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…fringements of the provisions of the texts adopted for the application of the articles 2,3,4,6,7and 10 de la loi n° 94-665 du 4 août 1994 relative à l'emploi de la langue française.Any foundation reco…
…R. 512-21, R. 512-23, R. 512-30, R. 512-31, R. 512-35, R. 512-37 and R. 512-38Resulting from décret n° 2018-1116 du 10 décembre 2018
…cluded in the area of competence of a community development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all resid…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
…innovative companies carrying out research and development projects;b. Or it is managed or at least 10% directly owned, alone or jointly, by students, persons who have held a degree conferring the gra…
…r or period is that declared in accordance with the procedures set out in Articles 50-0,53 A, 96 to 100,102 terand 103, less the following gross proceeds which remain taxable under the conditions of o…
…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.
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…
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