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Showing 3691–3700 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…iability risks due to pollution and space risks. For financial years ending on or after 31 December 2001, the same applies to risks relating to terrorist attacks, terrorism and air transport.The limit…
…essing operations; The deduction applies to goods mentioned in 1° to 7° acquired new from 1 January 2019 and until 31 December 2020 that have been the subject of a firm order from 20 September 2018. I…
…ent using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gases…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
…and 2°. The deduction applies to the assets mentioned in 1° to 3° acquired when new from 1 January 2020 until 31 December 2022. II.The deduction referred to in I applies to non-road mobile machinery…
I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporati…
…tax may set aside a provision for investment in respect of financial years closed before 1 January 2010. The provision referred to in the first paragraph may only be set aside by the companies referr…
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
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