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Showing 7031–7040 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…
…to in I are held within the annual limit of €50,000 for single, widowed or divorced taxpayers and €100,000 for married taxpayers or taxpayers bound by a civil solidarity pact subject to joint taxatio…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
…in 1 of this I are deducted up to a limit of €50,000 for single, widowed or divorced taxpayers and €100,000 for married taxpayers or taxpayers under a civil solidarity pact subject to joint taxation,…
…sual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law no. 86-1067 of 30 September 1986 relating to the freedom of communication and subject to corporation tax ma…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
…y in the event of an absorption following a merger placed under the regime provided for in Article 210 A of the parent company by another company in the group which exercises one of the options mentio…
I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in…
…l assistance agreement on recovery with a scope similar to that provided for by Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes,…
I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disaste…
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