Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=4490-PGP&bg=6470&bd=6471&datePlan=2019-12-11&dateVersion=2018-07-04&niv=6
Timestamp: 2020-01-21 17:34:20+00:00
Document Index: 59424782

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 25', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 170', '§ 180', '§ 190', '§ 200', '§ 210', '§ 220', '§ 230', '§ 240', '§ 250', '§ 260', '§ 270', '§ 280', '§ 290', '§ 300', '§ 310', '§ 320', '§ 330', '§ 340', '§ 350', '§ 360', '§ 370', "l'article 1466", '§ 380', '§ 390', '§ 400', '§ 410', '§ 420', '§ 430', '§ 440', '§ 450', '§ 460', '§ 470', '§ 480', '§ 490', '§ 500', '§ 510', '§ 520', '§ 530', '§ 540', '§ 550', '§ 560', '§ 570', '§ 580', '§ 590']

BOFiP-IF-CFE-10-30-50-10-20180704
1 (BOFiP-IF-CFE-10-30-50-10-§ 1-04/07/2018)
10 (BOFiP-IF-CFE-10-30-50-10-§ 10-04/07/2018)
20 (BOFiP-IF-CFE-10-30-50-10-§ 20-04/07/2018)
25 (BOFiP-IF-CFE-10-30-50-10-§ 25-04/07/2018)
30 (BOFiP-IF-CFE-10-30-50-10-§ 30-04/07/2018)
40 (BOFiP-IF-CFE-10-30-50-10-§ 40-04/07/2018)
50 (BOFiP-IF-CFE-10-30-50-10-§ 50-04/07/2018)
60 (BOFiP-IF-CFE-10-30-50-10-§ 60-04/07/2018)
70 (BOFiP-IF-CFE-10-30-50-10-§ 70-04/07/2018)
80 (BOFiP-IF-CFE-10-30-50-10-§ 80-04/07/2018)
90 (BOFiP-IF-CFE-10-30-50-10-§ 90-04/07/2018)
100 (BOFiP-IF-CFE-10-30-50-10-§ 100-04/07/2018)
110 (BOFiP-IF-CFE-10-30-50-10-§ 110-04/07/2018)
120 (BOFiP-IF-CFE-10-30-50-10-§ 120-04/07/2018)
130 (BOFiP-IF-CFE-10-30-50-10-§ 130-04/07/2018)
140 (BOFiP-IF-CFE-10-30-50-10-§ 140-04/07/2018)
150 (BOFiP-IF-CFE-10-30-50-10-§ 150-04/07/2018)
160 (BOFiP-IF-CFE-10-30-50-10-§ 160-04/07/2018)
170 (BOFiP-IF-CFE-10-30-50-10-§ 170-04/07/2018)
180 (BOFiP-IF-CFE-10-30-50-10-§ 180-04/07/2018)
190 (BOFiP-IF-CFE-10-30-50-10-§ 190-04/07/2018)
200 (BOFiP-IF-CFE-10-30-50-10-§ 200-04/07/2018)
210 (BOFiP-IF-CFE-10-30-50-10-§ 210-04/07/2018)
220 (BOFiP-IF-CFE-10-30-50-10-§ 220-04/07/2018)
230 (BOFiP-IF-CFE-10-30-50-10-§ 230-04/07/2018)
240 (BOFiP-IF-CFE-10-30-50-10-§ 240-04/07/2018)
250 (BOFiP-IF-CFE-10-30-50-10-§ 250-04/07/2018)
260 (BOFiP-IF-CFE-10-30-50-10-§ 260-04/07/2018)
270 (BOFiP-IF-CFE-10-30-50-10-§ 270-04/07/2018)
280 (BOFiP-IF-CFE-10-30-50-10-§ 280-04/07/2018)
290 (BOFiP-IF-CFE-10-30-50-10-§ 290-04/07/2018)
300 (BOFiP-IF-CFE-10-30-50-10-§ 300-04/07/2018)
310 (BOFiP-IF-CFE-10-30-50-10-§ 310-04/07/2018)
320 (BOFiP-IF-CFE-10-30-50-10-§ 320-04/07/2018)
330 (BOFiP-IF-CFE-10-30-50-10-§ 330-04/07/2018)
340 (BOFiP-IF-CFE-10-30-50-10-§ 340-04/07/2018)
350 (BOFiP-IF-CFE-10-30-50-10-§ 350-04/07/2018)
360 (BOFiP-IF-CFE-10-30-50-10-§ 360-04/07/2018)
370 (BOFiP-IF-CFE-10-30-50-10-§ 370-04/07/2018)
Conformément au deuxième alinéa du II de l' article 1466 A du CGI , lorsqu'un établissement remplit les conditions requises pour bénéficier de l'une des exonérations prévues à l' article 1464 A du CGI , à l' article 1464 B du CGI , à l' article 1464 D du CGI , à l' article 1464 I du CGI , à l' article 1464 M du CGI , à l' article 1465 du CGI , à l' article 1465 A du CGI , à l' article 1465 B du CGI , à l' article 1466 B du CGI , à l' article 1466 C du CGI , à l' article 1466 D du CGI ou à l' article 1466 E du CGI et de celles prévues à l'article 1466 A du CGI, le contribuable doit opter pour l'un ou l'autre de ces régimes. L'option qui est irrévocable doit être exercée dans le délai prévu pour le dépôt de la déclaration afférente à la première année au titre de laquelle l'exonération prend effet.
380 (BOFiP-IF-CFE-10-30-50-10-§ 380-04/07/2018)
390 (BOFiP-IF-CFE-10-30-50-10-§ 390-04/07/2018)
400 (BOFiP-IF-CFE-10-30-50-10-§ 400-04/07/2018)
410 (BOFiP-IF-CFE-10-30-50-10-§ 410-04/07/2018)
420 (BOFiP-IF-CFE-10-30-50-10-§ 420-04/07/2018)
430 (BOFiP-IF-CFE-10-30-50-10-§ 430-04/07/2018)
440 (BOFiP-IF-CFE-10-30-50-10-§ 440-04/07/2018)
450 (BOFiP-IF-CFE-10-30-50-10-§ 450-04/07/2018)
460 (BOFiP-IF-CFE-10-30-50-10-§ 460-04/07/2018)
470 (BOFiP-IF-CFE-10-30-50-10-§ 470-04/07/2018)
480 (BOFiP-IF-CFE-10-30-50-10-§ 480-04/07/2018)
490 (BOFiP-IF-CFE-10-30-50-10-§ 490-04/07/2018)
500 (BOFiP-IF-CFE-10-30-50-10-§ 500-04/07/2018)
510 (BOFiP-IF-CFE-10-30-50-10-§ 510-04/07/2018)
520 (BOFiP-IF-CFE-10-30-50-10-§ 520-04/07/2018)
530 (BOFiP-IF-CFE-10-30-50-10-§ 530-04/07/2018)
540 (BOFiP-IF-CFE-10-30-50-10-§ 540-04/07/2018)
550 (BOFiP-IF-CFE-10-30-50-10-§ 550-04/07/2018)
560 (BOFiP-IF-CFE-10-30-50-10-§ 560-04/07/2018)
570 (BOFiP-IF-CFE-10-30-50-10-§ 570-04/07/2018)
580 (BOFiP-IF-CFE-10-30-50-10-§ 580-04/07/2018)
590 (BOFiP-IF-CFE-10-30-50-10-§ 590-04/07/2018)