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Showing 121–130 of 4196 articles for “Art. BOI-RSA-ES-20-40-20”
The maximum functional allowance voted by the Assembly of French Guyana for the actual performance of the duties of president of the Assembly of French Guyana is determined by applying the rate of 145…
I. - A parent undertaking is an undertaking which has exclusive control, within the meaning of article L. 233-16 of the Commercial Code, over one or more other undertakings or which exercises a domina…
In the form of a public establishment of the Corsican regional authority of an industrial and commercial nature, the Office des transports de la Corse, over which the authority exercises its superviso…
Where the shares are not admitted to trading on a regulated market, the sale price is determined in accordance with objective share valuation methods, taking into account the company's net book value,…
I.-Subject to the provisions of II, the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand colum…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
The application for registration in the register referred to in a. of article L. 141-3 must be sent in writing, by electronic means if necessary, to the registration commission referred to in article…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
I. - 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the inc…
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