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Showing 4481–4490 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
…unds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equ…
…tary pension schemes, to which the provisions of 1° bis of l'article 83, in force until 1st January 2004, had been extended before this date, constituted for the benefit of civil servants and State em…
The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l'article 163 quatervicies do not apply…
…st its profits, subject to the limits and conditions set out in the third paragraph of I of Article 209 ;b) The share of losses corresponding to the additional depreciation resulting from the revaluat…
…ent to its leaving the group does not constitute, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall pr…
…funds covered by article L. 214-37 of the Monetary and Financial Code as it read prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equ…
…tance agreement on recovery of taxes with a scope similar to that provided for in Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes…
…r after 1 January 1991 other than those referred to in the second paragraph of 3° quater of Article 208.II. - Commercial and industrial property companies are required to provide the tenant purchaser…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
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