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Showing 4011–4020 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…n up by the Commission on the European risk assessment as provided for in Article 6(1) of Directive 2015/849 of 20 May 2015 on the prevention of the use of the financial system for the purpose of mone…
The following have the status of eligible counterparties within the meaning of Article L. 533-20: 1. a) The credit institutions referred to in Article L. 511-9 ; b) The investment firms referred to in…
…able, the direct allocations provided for in…
With regard to aid for the pre-production and production of immersive works, the total amount of aid granted for the same work may not:1° Exceed 50% of the final cost of the work and, in the case of a…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
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The capital gain realised on land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subseq…
I. - Notwithstanding the provisions of Article L. 323-13 of the French Rural and Maritime Fishing Code, the contribution of an asset by a farmer to a Groupement agricole d'exploitation en commun const…
An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
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