Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=7864-PGP&bg=2554&bd=2555&datePlan=2019-12-04&dateVersion=2016-07-06&niv=6
Timestamp: 2020-01-24 02:32:12+00:00
Document Index: 15543804

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', '§ 240', '§ 250', '§ 230', '§ 230', '§ 260', '§ 270', '§ 280', '§ 290', '§ 2015', '§ 15', '§ 2016', '§ 2017', '§ 2018', '§ 2019', '§ 2020', '§ 25', '§ 75', '§ 2021', '§ 35', '§ 2022', '§ 2023', '§ 300', '§ 310', '§ 320', '§ 330', '§ 340', '§ 350', '§ 360', '§ 370', '§ 380', '§ 390', '§ 400', '§ 410', '§ 420', '§ 430']

BOFiP-BIC-CHAMP-80-10-70-10-20160706
1 (BOFiP-BIC-CHAMP-80-10-70-10-§ 1-06/07/2016)
10 (BOFiP-BIC-CHAMP-80-10-70-10-§ 10-06/07/2016)
20 (BOFiP-BIC-CHAMP-80-10-70-10-§ 20-06/07/2016)
30 (BOFiP-BIC-CHAMP-80-10-70-10-§ 30-06/07/2016)
40 (BOFiP-BIC-CHAMP-80-10-70-10-§ 40-06/07/2016)
50 (BOFiP-BIC-CHAMP-80-10-70-10-§ 50-06/07/2016)
60 (BOFiP-BIC-CHAMP-80-10-70-10-§ 60-06/07/2016)
70 (BOFiP-BIC-CHAMP-80-10-70-10-§ 70-06/07/2016)
80 (BOFiP-BIC-CHAMP-80-10-70-10-§ 80-06/07/2016)
90 (BOFiP-BIC-CHAMP-80-10-70-10-§ 90-06/07/2016)
100 (BOFiP-BIC-CHAMP-80-10-70-10-§ 100-06/07/2016)
110 (BOFiP-BIC-CHAMP-80-10-70-10-§ 110-06/07/2016)
120 (BOFiP-BIC-CHAMP-80-10-70-10-§ 120-06/07/2016)
130 (BOFiP-BIC-CHAMP-80-10-70-10-§ 130-06/07/2016)
140 (BOFiP-BIC-CHAMP-80-10-70-10-§ 140-06/07/2016)
150 (BOFiP-BIC-CHAMP-80-10-70-10-§ 150-06/07/2016)
160 (BOFiP-BIC-CHAMP-80-10-70-10-§ 160-06/07/2016)
170 (BOFiP-BIC-CHAMP-80-10-70-10-§ 170-06/07/2016)
En particulier, la perception de produits financiers ou l'enregistrement des quotes-parts de résultat de sociétés ou groupements relevant du régime fiscal des sociétés de personnes ne remet pas en cause le bénéfice du régime de faveur dès lors que ces profits résultent du simple placement de la trésorerie dégagée dans le cadre de l'exercice d'une activité éligible ( RM Chabroux, n° 16303, JO débats Sénat du 29 juillet 1999 ). À titre de règle pratique, cette condition sera présumée satisfaite lorsque le montant de ces produits n’excède pas le montant des frais financiers au cours du même exercice.
180 (BOFiP-BIC-CHAMP-80-10-70-10-§ 180-06/07/2016)
190 (BOFiP-BIC-CHAMP-80-10-70-10-§ 190-06/07/2016)
200 (BOFiP-BIC-CHAMP-80-10-70-10-§ 200-06/07/2016)
210 (BOFiP-BIC-CHAMP-80-10-70-10-§ 210-06/07/2016)
220 (BOFiP-BIC-CHAMP-80-10-70-10-§ 220-06/07/2016)
230 (BOFiP-BIC-CHAMP-80-10-70-10-§ 230-06/07/2016)
240 (BOFiP-BIC-CHAMP-80-10-70-10-§ 240-06/07/2016)
250 (BOFiP-BIC-CHAMP-80-10-70-10-§ 250-06/07/2016)
Sur la notion d’activité non sédentaire, il convient de se reporter au II-B-1- a § 230 du BOI-BIC-CHAMP-80-10-20-20 et au III-A-1 § 230 du BOI-BIC-CHAMP-80-10-50 .
260 (BOFiP-BIC-CHAMP-80-10-70-10-§ 260-06/07/2016)
270 (BOFiP-BIC-CHAMP-80-10-70-10-§ 270-06/07/2016)
280 (BOFiP-BIC-CHAMP-80-10-70-10-§ 280-06/07/2016)
290 (BOFiP-BIC-CHAMP-80-10-70-10-§ 290-06/07/2016)
2015 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2015-06/07/2016)
15 (BOFiP-BIC-CHAMP-80-10-70-10-§ 15-06/07/2016)
2016 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2016-06/07/2016)
2017 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2017-06/07/2016)
2018 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2018-06/07/2016)
2019 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2019-06/07/2016)
2020 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2020-06/07/2016)
25 (BOFiP-BIC-CHAMP-80-10-70-10-§ 25-06/07/2016)
75 (BOFiP-BIC-CHAMP-80-10-70-10-§ 75-06/07/2016)
2021 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2021-06/07/2016)
35 (BOFiP-BIC-CHAMP-80-10-70-10-§ 35-06/07/2016)
2022 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2022-06/07/2016)
2023 (BOFiP-BIC-CHAMP-80-10-70-10-§ 2023-06/07/2016)
300 (BOFiP-BIC-CHAMP-80-10-70-10-§ 300-06/07/2016)
310 (BOFiP-BIC-CHAMP-80-10-70-10-§ 310-06/07/2016)
320 (BOFiP-BIC-CHAMP-80-10-70-10-§ 320-06/07/2016)
330 (BOFiP-BIC-CHAMP-80-10-70-10-§ 330-06/07/2016)
340 (BOFiP-BIC-CHAMP-80-10-70-10-§ 340-06/07/2016)
350 (BOFiP-BIC-CHAMP-80-10-70-10-§ 350-06/07/2016)
360 (BOFiP-BIC-CHAMP-80-10-70-10-§ 360-06/07/2016)
370 (BOFiP-BIC-CHAMP-80-10-70-10-§ 370-06/07/2016)
380 (BOFiP-BIC-CHAMP-80-10-70-10-§ 380-06/07/2016)
390 (BOFiP-BIC-CHAMP-80-10-70-10-§ 390-06/07/2016)
400 (BOFiP-BIC-CHAMP-80-10-70-10-§ 400-06/07/2016)
410 (BOFiP-BIC-CHAMP-80-10-70-10-§ 410-06/07/2016)
420 (BOFiP-BIC-CHAMP-80-10-70-10-§ 420-06/07/2016)
430 (BOFiP-BIC-CHAMP-80-10-70-10-§ 430-06/07/2016)