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Showing 3701–3710 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
…financial expenses, allocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provided for i…
…eration of a bi-fuel engine of type 1A as defined in Article 2 of Commission Regulation (EC) No 582/2011 of 25 May 2011 laying down detailed rules for the implementation and amendment of Regulation (E…
…e acquisition of this equipment or the construction of the ship or boat is concluded from 1 January 2020 until 31 December 2024; 2° A sum equal to 105% of the additional capitalised costs, excluding f…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the follo…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
…tion applies to the assets mentioned in the first paragraph of this I acquired as new as from 9 May 2019 and until 8 May 2021. II.-The deduction is apportioned over the period from 9 May 2019 to 8 May…
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