Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=3960-PGP&bg=1947&bd=1948&datePlan=2020-01-22&niv=5&dateVersion=2013-05-31
Timestamp: 2020-04-03 12:08:56+00:00
Document Index: 222792541

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 170', '§ 180', '§ 190', '§ 200', '§ 210', '§ 220', '§ 230', "l'article 27", '§ 240', '§ 250', '§ 260', '§ 270', '§ 280', '§ 290', '§ 300', '§ 310', '§ 320', '§ 330', '§ 340', '§ 350']

BOFiP-BA-BASE-20-10-10-20130531
1 (BOFiP-BA-BASE-20-10-10-§ 1-31/05/2013)
10 (BOFiP-BA-BASE-20-10-10-§ 10-31/05/2013)
20 (BOFiP-BA-BASE-20-10-10-§ 20-31/05/2013)
30 (BOFiP-BA-BASE-20-10-10-§ 30-31/05/2013)
40 (BOFiP-BA-BASE-20-10-10-§ 40-31/05/2013)
50 (BOFiP-BA-BASE-20-10-10-§ 50-31/05/2013)
60 (BOFiP-BA-BASE-20-10-10-§ 60-31/05/2013)
70 (BOFiP-BA-BASE-20-10-10-§ 70-31/05/2013)
80 (BOFiP-BA-BASE-20-10-10-§ 80-31/05/2013)
90 (BOFiP-BA-BASE-20-10-10-§ 90-31/05/2013)
100 (BOFiP-BA-BASE-20-10-10-§ 100-31/05/2013)
110 (BOFiP-BA-BASE-20-10-10-§ 110-31/05/2013)
120 (BOFiP-BA-BASE-20-10-10-§ 120-31/05/2013)
130 (BOFiP-BA-BASE-20-10-10-§ 130-31/05/2013)
140 (BOFiP-BA-BASE-20-10-10-§ 140-31/05/2013)
150 (BOFiP-BA-BASE-20-10-10-§ 150-31/05/2013)
160 (BOFiP-BA-BASE-20-10-10-§ 160-31/05/2013)
170 (BOFiP-BA-BASE-20-10-10-§ 170-31/05/2013)
180 (BOFiP-BA-BASE-20-10-10-§ 180-31/05/2013)
190 (BOFiP-BA-BASE-20-10-10-§ 190-31/05/2013)
200 (BOFiP-BA-BASE-20-10-10-§ 200-31/05/2013)
210 (BOFiP-BA-BASE-20-10-10-§ 210-31/05/2013)
220 (BOFiP-BA-BASE-20-10-10-§ 220-31/05/2013)
230 (BOFiP-BA-BASE-20-10-10-§ 230-31/05/2013)
Le B du I de l'article 27 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 , codifié à l' article 72 B du CGI , prévoit que l'indemnité destinée à couvrir les dommages causés aux récoltes par des événements d'origine climatique, acquise au cours d'un exercice, mais qui couvre une perte réellement subie au titre d'un exercice ultérieur, est imposable au titre de l'exercice de constatation de cette perte.
240 (BOFiP-BA-BASE-20-10-10-§ 240-31/05/2013)
250 (BOFiP-BA-BASE-20-10-10-§ 250-31/05/2013)
260 (BOFiP-BA-BASE-20-10-10-§ 260-31/05/2013)
270 (BOFiP-BA-BASE-20-10-10-§ 270-31/05/2013)
280 (BOFiP-BA-BASE-20-10-10-§ 280-31/05/2013)
290 (BOFiP-BA-BASE-20-10-10-§ 290-31/05/2013)
300 (BOFiP-BA-BASE-20-10-10-§ 300-31/05/2013)
C. Précisions pour le calcul de l'impôt
310 (BOFiP-BA-BASE-20-10-10-§ 310-31/05/2013)
320 (BOFiP-BA-BASE-20-10-10-§ 320-31/05/2013)
330 (BOFiP-BA-BASE-20-10-10-§ 330-31/05/2013)
340 (BOFiP-BA-BASE-20-10-10-§ 340-31/05/2013)
350 (BOFiP-BA-BASE-20-10-10-§ 350-31/05/2013)