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Showing 3501–3510 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…ained within the limit of the profit established at the time of cessation in application of article 201 less losses carried forward admitted for deduction in accordance with 1° of I of article 156, an…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
…eaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this levy, the inco…
…n the public interest pursuant to Article L. 313-4 of the town planning code;2° - until 31 December 2023, located in a run-down old quarter delimited pursuant to Article 25 of Law no. 2009-323 of 25 M…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
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