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Showing 6821–6830 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…of the General Local Authorities Code in the version in force on the date of publication of the loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.The classification of communes as priority de…
…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 exemp…
Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
…embers of the Government pursuant to I of article 14 of the amending finance law for 2002 (no. 2002-1050 of 6 August 2002) and, notwithstanding 1° of the article 81 of this code, the function allowanc…
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid…
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