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Showing 3521–3530 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The amount of aid is capped at :1° 50% of expenditure relating to the design, creation and overhaul or substantial development of a website dedicated to international sales, up to a limit of €30,000 p…
By way of derogation from article 231-26, the classification, labels and aid, as well as, where applicable, the direct allocations provided for in…
…icle 2 of Law no. 94-665 of 4 August 1994 relating to the use of the French language; 5° Of the loi n° 2010-729 du 30 juin 2010 tendant à suspendre la commercialisation de tout emballage comportant du…
…e zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corp…
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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…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
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