Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=7234-PGP&bg=8373&bd=8374&datePlan=2020-03-23&niv=5&dateVersion=2018-07-04
Timestamp: 2020-05-28 05:37:18+00:00
Document Index: 321514789

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 165', '§ 166', '§ 167', '§ 169', '§ 170', '§ 175', '§ 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', '§ 430', '§ 440', '§ 450', '§ 460', '§ 470', '§ 480', '§ 490', '§ 500', '§ 510', '§ 520', '§ 530', '§ 540', '§ 550', '§ 560', '§ 570', '§ 580', '§ 590']

BOFiP-CF-INF-20-10-20-20180704
1 (BOFiP-CF-INF-20-10-20-§ 1-04/07/2018)
10 (BOFiP-CF-INF-20-10-20-§ 10-04/07/2018)
20 (BOFiP-CF-INF-20-10-20-§ 20-04/07/2018)
30 (BOFiP-CF-INF-20-10-20-§ 30-04/07/2018)
40 (BOFiP-CF-INF-20-10-20-§ 40-04/07/2018)
50 (BOFiP-CF-INF-20-10-20-§ 50-04/07/2018)
60 (BOFiP-CF-INF-20-10-20-§ 60-04/07/2018)
70 (BOFiP-CF-INF-20-10-20-§ 70-04/07/2018)
80 (BOFiP-CF-INF-20-10-20-§ 80-04/07/2018)
90 (BOFiP-CF-INF-20-10-20-§ 90-04/07/2018)
100 (BOFiP-CF-INF-20-10-20-§ 100-04/07/2018)
110 (BOFiP-CF-INF-20-10-20-§ 110-04/07/2018)
120 (BOFiP-CF-INF-20-10-20-§ 120-04/07/2018)
130 (BOFiP-CF-INF-20-10-20-§ 130-04/07/2018)
140 (BOFiP-CF-INF-20-10-20-§ 140-04/07/2018)
150 (BOFiP-CF-INF-20-10-20-§ 150-04/07/2018)
160 (BOFiP-CF-INF-20-10-20-§ 160-04/07/2018)
165 (BOFiP-CF-INF-20-10-20-§ 165-04/07/2018)
Aux termes du III de l 'article 1764 du CGI , la société cessionnaire qui ne respecte pas l'engagement de transformation mentionné au II de l' article 210 F du CGI est redevable d'une amende dont le montant est égal à 25 % de la valeur de cession de l'immeuble.
166 (BOFiP-CF-INF-20-10-20-§ 166-04/07/2018)
167 (BOFiP-CF-INF-20-10-20-§ 167-04/07/2018)
169 (BOFiP-CF-INF-20-10-20-§ 169-04/07/2018)
170 (BOFiP-CF-INF-20-10-20-§ 170-04/07/2018)
175 (BOFiP-CF-INF-20-10-20-§ 175-04/07/2018)
180 (BOFiP-CF-INF-20-10-20-§ 180-04/07/2018)
190 (BOFiP-CF-INF-20-10-20-§ 190-04/07/2018)
200 (BOFiP-CF-INF-20-10-20-§ 200-04/07/2018)
210 (BOFiP-CF-INF-20-10-20-§ 210-04/07/2018)
220 (BOFiP-CF-INF-20-10-20-§ 220-04/07/2018)
230 (BOFiP-CF-INF-20-10-20-§ 230-04/07/2018)
240 (BOFiP-CF-INF-20-10-20-§ 240-04/07/2018)
250 (BOFiP-CF-INF-20-10-20-§ 250-04/07/2018)
260 (BOFiP-CF-INF-20-10-20-§ 260-04/07/2018)
270 (BOFiP-CF-INF-20-10-20-§ 270-04/07/2018)
280 (BOFiP-CF-INF-20-10-20-§ 280-04/07/2018)
290 (BOFiP-CF-INF-20-10-20-§ 290-04/07/2018)
300 (BOFiP-CF-INF-20-10-20-§ 300-04/07/2018)
310 (BOFiP-CF-INF-20-10-20-§ 310-04/07/2018)
320 (BOFiP-CF-INF-20-10-20-§ 320-04/07/2018)
330 (BOFiP-CF-INF-20-10-20-§ 330-04/07/2018)
340 (BOFiP-CF-INF-20-10-20-§ 340-04/07/2018)
350 (BOFiP-CF-INF-20-10-20-§ 350-04/07/2018)
360 (BOFiP-CF-INF-20-10-20-§ 360-04/07/2018)
Le sixième alinéa de l' article 1763 C du CGI prévoit que lorsque l'administration établit qu'un FIP ou un FCPI ne respecte pas les obligations établies au 2 bis du VI de l' article 199 terdecies-0 A du CGI et au dernier alinéa du 1 du III de l' article 885-0 V bis du CGI dans sa rédaction en vigueur au 31 décembre 2017, le fonds est redevable d'une amende égale à 1 % du montant de la souscription qui a ouvert droit, pour chaque souscripteur, à la réduction d'impôt prévue au 1 du VI du 199 terdecies-0 A du CGI ou au III de l' article 885-0 V bis du CGI dans sa rédaction en vigueur au 31 décembre 2017, pour l'exercice concerné.
370 (BOFiP-CF-INF-20-10-20-§ 370-04/07/2018)
380 (BOFiP-CF-INF-20-10-20-§ 380-04/07/2018)
390 (BOFiP-CF-INF-20-10-20-§ 390-04/07/2018)
400 (BOFiP-CF-INF-20-10-20-§ 400-04/07/2018)
410 (BOFiP-CF-INF-20-10-20-§ 410-04/07/2018)
420 (BOFiP-CF-INF-20-10-20-§ 420-04/07/2018)
430 (BOFiP-CF-INF-20-10-20-§ 430-04/07/2018)
440 (BOFiP-CF-INF-20-10-20-§ 440-04/07/2018)
450 (BOFiP-CF-INF-20-10-20-§ 450-04/07/2018)
460 (BOFiP-CF-INF-20-10-20-§ 460-04/07/2018)
470 (BOFiP-CF-INF-20-10-20-§ 470-04/07/2018)
480 (BOFiP-CF-INF-20-10-20-§ 480-04/07/2018)
490 (BOFiP-CF-INF-20-10-20-§ 490-04/07/2018)
500 (BOFiP-CF-INF-20-10-20-§ 500-04/07/2018)
510 (BOFiP-CF-INF-20-10-20-§ 510-04/07/2018)
520 (BOFiP-CF-INF-20-10-20-§ 520-04/07/2018)
530 (BOFiP-CF-INF-20-10-20-§ 530-04/07/2018)
540 (BOFiP-CF-INF-20-10-20-§ 540-04/07/2018)
550 (BOFiP-CF-INF-20-10-20-§ 550-04/07/2018)
560 (BOFiP-CF-INF-20-10-20-§ 560-04/07/2018)
570 (BOFiP-CF-INF-20-10-20-§ 570-04/07/2018)
580 (BOFiP-CF-INF-20-10-20-§ 580-04/07/2018)
590 (BOFiP-CF-INF-20-10-20-§ 590-04/07/2018)