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Showing 3481–3490 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…terested party may claim them until the expiry of the periods provided for in III of Article L. 312-20 of the Monetary and Financial Code.
…fying their existence at that time, in the form and according to the rules determined in article L. 20 of the Book of Tax Procedures; 2° Debts granted by the deceased in favour of his heirs or interpo…
…in a), a general-purpose investment fund may increase the limit of exposure to a single contract to 20% when, in accordance with the fund rules or the articles of association of the general-purpose in…
…and the referenced offerer, including on what falls under advertising within the meaning of article 20 de la loi n° 2004-575 du 21 juin 2004 pour la confiance en l'économie numérique. Any online platf…
…se conditions are not required for urban communities existing on the date of publication of the loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération inter…
Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…
Subject to the provisions of article 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if th…
Subject to the provisions of
…y this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentioned in 9° of 1 of article…
…expenses in respect of which the owner benefits from the income tax credit provided for in article 200 quater or that provided for in article 200 quater A ;b bis) Expenditure on improvements to profe…
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