Article Rubrique 5
Heading 5-Operations involving real estate and business assets 51. Amicable acquisition of buildings for valuable consideration . 511. Simple sale 5111. 5111 Immobilisation indemnity 1. Deliberation a…
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Showing 3841–3850 of 3872 articles for “Art. BOI-RPPM-PVBMI-70-20”
Heading 5-Operations involving real estate and business assets 51. Amicable acquisition of buildings for valuable consideration . 511. Simple sale 5111. 5111 Immobilisation indemnity 1. Deliberation a…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
I. - On 1 January 2016, a public establishment for intercommunal cooperation with its own tax status, with special status, called the Greater Paris metropolis, is created, bringing together:1° The com…
I.-Credit and payment institutions are required to use the following names:A.-List of the most representative services attached to a payment account :1° Subscription to remote banking services (intern…
I.-Without prejudice to the minimum amount provided for in VIII or 1° of VI of Article R. 613-46-3, as the case may be, resolution entities falling under VII, IX or X of Article R. 613-46-3 shall meet…
I.-For the application of 3° of II of article L. 5122-3, the methods for calculating the indemnity and the allowance are determined according to the following rules: 1° For employees whose working hou…
APPENDIX TO CHAPTER VI OF TITLE ONE OF BOOK III OF PART SIX OF THE LABOUR CODE (REGULATORY PART) NATIONAL QUALITY CERTIFICATION REFERENCE FRAMEWORK FOR THE BODIES MENTIONED IN ARTICLE L. 6351-1I.- Ind…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
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