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Showing 3871–3880 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…tion areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxation system for their resu…
…the business are included in a fiduciary estate pursuant to a trust transaction defined in Article 2011 of the Civil Code.
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
…and the other members of the Government pursuant to I of article 14 of the amending finance law for 2002 (no. 2002-1050 of 6 August 2002) and, notwithstanding 1° of the article 81 of this code, the fu…
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
…ance of representatives to the European Parliament and in Article 9 of European Parliament Decision 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament.
…s covered by article L. 214-37 of the Monetary and Financial Code in its version prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equ…
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