Article 242
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
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Showing 7061–7070 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
Companies, companies or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be…
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
…ct is increased by the non-deductible portions of the rental payments pursuant to the provisions of 10 of Article 39 and the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The por…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. IV. IV.-When the partnerships referred to in Articles 8 and 238 bis L or…
…ract with the Ajaccio and Bastia hospital centres, the construction and repair of ships of at least 100 gross tonnes, and motor vehicle manufacturing.The small and medium-sized enterprises mentioned i…
…r. The rate of the tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portion of research expenditure in excess of this amount. The first of th…
The Government may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and du…
The day of the date of the deed or the day of the opening of the estate is not counted in the time limits set for the performance of the registration formality or the merged formality. When the expiry…
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