Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=8473-PGP&bg=2018&bd=2019&datePlan=2019-09-11&niv=4&dateVersion=2016-09-07
Timestamp: 2019-10-22 18:58:03+00:00
Document Index: 202314357

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 170', '§ 180', '§ 190', '§ 220', '§ 230', '§ 240', '§ 250', '§ 260', '§ 270', '§ 290', '§ 300', '§ 310', '§ 320', '§ 330', '§ 340', '§ 350', '§ 380', '§ 390', '§ 400', '§ 410', '§ 420', '§ 430', '§ 440', '§ 450', '§ 460']

BOFiP-BA-BASE-30-40-20160907
1 (BOFiP-BA-BASE-30-40-§ 1-07/09/2016)
10 (BOFiP-BA-BASE-30-40-§ 10-07/09/2016)
20 (BOFiP-BA-BASE-30-40-§ 20-07/09/2016)
30 (BOFiP-BA-BASE-30-40-§ 30-07/09/2016)
40 (BOFiP-BA-BASE-30-40-§ 40-07/09/2016)
50 (BOFiP-BA-BASE-30-40-§ 50-07/09/2016)
60 (BOFiP-BA-BASE-30-40-§ 60-07/09/2016)
70 (BOFiP-BA-BASE-30-40-§ 70-07/09/2016)
80 (BOFiP-BA-BASE-30-40-§ 80-07/09/2016)
90 (BOFiP-BA-BASE-30-40-§ 90-07/09/2016)
100 (BOFiP-BA-BASE-30-40-§ 100-07/09/2016)
110 (BOFiP-BA-BASE-30-40-§ 110-07/09/2016)
120 (BOFiP-BA-BASE-30-40-§ 120-07/09/2016)
130 (BOFiP-BA-BASE-30-40-§ 130-07/09/2016)
140 (BOFiP-BA-BASE-30-40-§ 140-07/09/2016)
150 (BOFiP-BA-BASE-30-40-§ 150-07/09/2016)
160 (BOFiP-BA-BASE-30-40-§ 160-07/09/2016)
170 (BOFiP-BA-BASE-30-40-§ 170-07/09/2016)
180 (BOFiP-BA-BASE-30-40-§ 180-07/09/2016)
190 (BOFiP-BA-BASE-30-40-§ 190-07/09/2016)
Pour les GAEC et les EARL qui n'ont pas opté pour le régime fiscal des société de capitaux, les montants de 27 000 ¤ -le cas échéant ajustée prorata temporis- et de 150 000 ¤ sont multipliés par le nombre d'associés exploitants dans la limite de quatre (multiplication par deux lorsque le GAEC ou l'EARL a deux associés exploitants, par trois lorsqu'il a trois associés exploitants et par quatre lorsqu'il a quatre associés ou plus). Il est rappelé que les déductions sont pratiquées dans la limite du bénéfice imposable et ne peuvent conduire à la constatation d'un déficit.
220 (BOFiP-BA-BASE-30-40-§ 220-07/09/2016)
230 (BOFiP-BA-BASE-30-40-§ 230-07/09/2016)
240 (BOFiP-BA-BASE-30-40-§ 240-07/09/2016)
250 (BOFiP-BA-BASE-30-40-§ 250-07/09/2016)
260 (BOFiP-BA-BASE-30-40-§ 260-07/09/2016)
270 (BOFiP-BA-BASE-30-40-§ 270-07/09/2016)
290 (BOFiP-BA-BASE-30-40-§ 290-07/09/2016)
300 (BOFiP-BA-BASE-30-40-§ 300-07/09/2016)
310 (BOFiP-BA-BASE-30-40-§ 310-07/09/2016)
320 (BOFiP-BA-BASE-30-40-§ 320-07/09/2016)
330 (BOFiP-BA-BASE-30-40-§ 330-07/09/2016)
340 (BOFiP-BA-BASE-30-40-§ 340-07/09/2016)
350 (BOFiP-BA-BASE-30-40-§ 350-07/09/2016)
380 (BOFiP-BA-BASE-30-40-§ 380-07/09/2016)
390 (BOFiP-BA-BASE-30-40-§ 390-07/09/2016)
400 (BOFiP-BA-BASE-30-40-§ 400-07/09/2016)
410 (BOFiP-BA-BASE-30-40-§ 410-07/09/2016)
420 (BOFiP-BA-BASE-30-40-§ 420-07/09/2016)
430 (BOFiP-BA-BASE-30-40-§ 430-07/09/2016)
440 (BOFiP-BA-BASE-30-40-§ 440-07/09/2016)
450 (BOFiP-BA-BASE-30-40-§ 450-07/09/2016)
460 (BOFiP-BA-BASE-30-40-§ 460-07/09/2016)