Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=3960-PGP&datePlan=2016-09-16&bg=1801&bd=1802&niv=5
Timestamp: 2019-09-19 22:52:30+00:00
Document Index: 296655722

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 165', '§ 167', '§ 168', '§ 169', '§ 170', '§ 180', '§ 190', '§ 200', '§ 210', '§ 220', '§ 230', '§ 240', '§ 250', '§ 260', '§ 270', '§ 280', '§ 290', '§ 300', '§ 310', '§ 320', '§ 330', '§ 340', '§ 350', '§ 360', '§ 370', '§ 380', '§ 390', '§ 400', '§ 410', '§ 420']

BOFiP-BA-BASE-20-10-10-20160907
1 (BOFiP-BA-BASE-20-10-10-§ 1-07/09/2016)
10 (BOFiP-BA-BASE-20-10-10-§ 10-07/09/2016)
20 (BOFiP-BA-BASE-20-10-10-§ 20-07/09/2016)
30 (BOFiP-BA-BASE-20-10-10-§ 30-07/09/2016)
40 (BOFiP-BA-BASE-20-10-10-§ 40-07/09/2016)
50 (BOFiP-BA-BASE-20-10-10-§ 50-07/09/2016)
60 (BOFiP-BA-BASE-20-10-10-§ 60-07/09/2016)
70 (BOFiP-BA-BASE-20-10-10-§ 70-07/09/2016)
80 (BOFiP-BA-BASE-20-10-10-§ 80-07/09/2016)
90 (BOFiP-BA-BASE-20-10-10-§ 90-07/09/2016)
100 (BOFiP-BA-BASE-20-10-10-§ 100-07/09/2016)
110 (BOFiP-BA-BASE-20-10-10-§ 110-07/09/2016)
120 (BOFiP-BA-BASE-20-10-10-§ 120-07/09/2016)
130 (BOFiP-BA-BASE-20-10-10-§ 130-07/09/2016)
140 (BOFiP-BA-BASE-20-10-10-§ 140-07/09/2016)
150 (BOFiP-BA-BASE-20-10-10-§ 150-07/09/2016)
160 (BOFiP-BA-BASE-20-10-10-§ 160-07/09/2016)
165 (BOFiP-BA-BASE-20-10-10-§ 165-07/09/2016)
167 (BOFiP-BA-BASE-20-10-10-§ 167-07/09/2016)
168 (BOFiP-BA-BASE-20-10-10-§ 168-07/09/2016)
169 (BOFiP-BA-BASE-20-10-10-§ 169-07/09/2016)
170 (BOFiP-BA-BASE-20-10-10-§ 170-07/09/2016)
180 (BOFiP-BA-BASE-20-10-10-§ 180-07/09/2016)
190 (BOFiP-BA-BASE-20-10-10-§ 190-07/09/2016)
200 (BOFiP-BA-BASE-20-10-10-§ 200-07/09/2016)
210 (BOFiP-BA-BASE-20-10-10-§ 210-07/09/2016)
220 (BOFiP-BA-BASE-20-10-10-§ 220-07/09/2016)
230 (BOFiP-BA-BASE-20-10-10-§ 230-07/09/2016)
240 (BOFiP-BA-BASE-20-10-10-§ 240-07/09/2016)
250 (BOFiP-BA-BASE-20-10-10-§ 250-07/09/2016)
260 (BOFiP-BA-BASE-20-10-10-§ 260-07/09/2016)
270 (BOFiP-BA-BASE-20-10-10-§ 270-07/09/2016)
280 (BOFiP-BA-BASE-20-10-10-§ 280-07/09/2016)
290 (BOFiP-BA-BASE-20-10-10-§ 290-07/09/2016)
300 (BOFiP-BA-BASE-20-10-10-§ 300-07/09/2016)
310 (BOFiP-BA-BASE-20-10-10-§ 310-07/09/2016)
320 (BOFiP-BA-BASE-20-10-10-§ 320-07/09/2016)
330 (BOFiP-BA-BASE-20-10-10-§ 330-07/09/2016)
340 (BOFiP-BA-BASE-20-10-10-§ 340-07/09/2016)
350 (BOFiP-BA-BASE-20-10-10-§ 350-07/09/2016)
Pour se conformer à cette règle, les exploitants relevant de l'impôt sur les sociétés ou passibles de l'impôt sur le revenu qui auraient déposé leurs déclarations de résultats au titre de l'exercice clos en 2015 avant la publication du règlement comptable précité sans comptabiliser les créances liées aux DPB, doivent déposer une déclaration rectificative. Les rectifications apportées au titre de cette correction ne seront assorties d'aucune pénalité. Sur le plan fiscal, pour l'établissement de l'impôt, il est admis que ces rectifications soient effectuées par voie extra-comptable.
360 (BOFiP-BA-BASE-20-10-10-§ 360-07/09/2016)
370 (BOFiP-BA-BASE-20-10-10-§ 370-07/09/2016)
380 (BOFiP-BA-BASE-20-10-10-§ 380-07/09/2016)
390 (BOFiP-BA-BASE-20-10-10-§ 390-07/09/2016)
400 (BOFiP-BA-BASE-20-10-10-§ 400-07/09/2016)
410 (BOFiP-BA-BASE-20-10-10-§ 410-07/09/2016)
420 (BOFiP-BA-BASE-20-10-10-§ 420-07/09/2016)