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Showing 7261–7270 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…he Code de l'action sociale et des familles.The services defined in 2°, 4° and 5° of I and in 8° to 10°, 15°, 16°, 18° and 19° of II of article D. 7231-1 of the Labour Code, in the version in force on…
…ibuted as part of a merger or a similar transaction placed under the regime defined in the article 210 A, and are subsequently disposed of, the result of the disposal of the securities by the acquirin…
…l capacity conditions. The total amount of the exemption granted under this article may not exceed €100,000 per disposal. If the sums reinvested are less than the disposal price, the amount benefiting…
…rovisions of Article 41.They may also be placed under the exemption system provided for in Article 210, in the event of a merger of companies or similar transactions meeting the conditions provided fo…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
I. - The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles o…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. For new buildings located in regional aid areas, the benefit of the reins…
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1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
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