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Showing 7611–7620 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
Where a medicinal product has obtained an initial marketing authorisation in accordance with Article L. 5141-5, any variation or extension, as provided for in Chapter I of Commission Regulation (EC) N…
…ment with the Minister of the Economy and Finance in accordance with the provisions of l'ordonnance n° 59-248 du 4 février 1959, are exempt from the withholding tax provided for in 2 of Article 119 bi…
…ticle 125 A.These investments must not constitute a direct investment within the meaning of the loi n° 66-1008 du 28 décembre 1966 modified law relating to financial relations with foreign countries a…
Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial instituti…
…etermining taxable income and does not constitute distributed income within the meaning of articles 109 à 111. This benefit is tax-exempt in the hands of the beneficiary, unless the latter is a legal…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
…opean Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, duties…
In the absence of deeds, transfers of ownership or usufruct of immovable property, businesses, clienteles or offices and transfers of the right to a lease or the benefit of a promise to lease relating…
In the absence of a deed recording them, the formation or transformation of a company or an economic interest grouping, the increase, of their capital, with the exception of capital increases in cash…
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