French General Tax CodeIn force
Groupements agricoles d'exploitation en commun
Article 71
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Showing 1551–1560 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
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The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
For the purposes of income tax, profits from farming are deemed to be the income that the farming of rural property provides either to farmers, sharecroppers or to the farming owners themselves.These…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the…
…es résultats à déclarer par les copropriétés mentionnées aux articles 8 quater and 8 quinquies are determined under the conditions laid down for sole traders subject to the actual profit system, befor…
I. - In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxa…
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
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