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Showing 6991–7000 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I. - As from the first financial year opened after 31 December 1983, for crop production, income in progress consists solely of advances to crops which are entered, at their cost price, in the incomin…
…nancial year is that declared in accordance with the procedures set out in articles 50-0,53 A, 96 à 100,102 terand 103, less the following gross proceeds, which remain taxable under the conditions of…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in article 8, who carries out an agricultural activity within the meaning of article…
…g this exemption period.II.Communes belonging to a group of communes mentioned in V of article L. 5210-1-1 of the Code général des collectivités territoriales (General Code of Territorial Authorities)…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
A decree sets out the conditions for application of
…I of article 39 quindecies, the rate applicable to the transactions mentioned in this paragraph is 10%.I bis. (Repealed for royalties taken into account from 1st January 2002 in the results of granto…
The provisions of article 39 quinquies C are applicable to study and research organisations.
…fined in article 792-0 bis, regardless of the nature of the property or rights placed in the trust ;10° Royalties or fractions of royalties due for the exploitation of oil or natural gas deposits;11°…
…ontribution of assets by a foreign company and placed under a tax regime comparable to the article 210 A.2. The following are not considered as income within the meaning of article 120: 1° The amortis…
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