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Showing 4291–4300 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…6°, 18° and 19° of II of article D. 7231-1 of the Labour Code, in the version in force on 1 January 2021, are considered as services provided at the residence when they are included in a package of se…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…provisions of the first paragraph is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
…referred to in 1° of Article L. 411-2 of the same code do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of company profits corresponding…
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
…tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are required to complete and send to the tax department with which they file their i…
…n years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 for the leasing, under a leasing contract, of buildings located in regional aid areas and rural…
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…falling under article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equ…
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