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Showing 3211–3220 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The following are considered to be fully deductible resources pursuant to 1° of article R. 5131-20: 1° Allowances paid to workers deprived of employment pursuant to Title II of Book IV of Part Five of…
…gin, subject to the specific rules laid down for these medicinal products by 14° of article L. 5121-20 ; 8° For the medicinal products mentioned in article L. 5121-9-1 after the authorisation provided…
Appendix XI-I to article D. 4312-7 RESOURCES AND EXPENDITURE FOR VOCATIONAL TRAINING FOR YOUNG PEOPLEEvolution of expenditure associated with vocational training for young people-APPRENTISSAGEENS PROs…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…
…rticle 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of cash subscriptions to the capital of companies subject to corporation tax under o…
…mall and medium-sized enterprise within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to far…
…f Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capital or capital increases of companies defined in Artic…
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