French General Tax CodeIn force
Groupements agricoles d'exploitation en commun
Article 71
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Showing 1461–1470 of 67429 articles for “Art. 1078-1 and 1078-7”
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…articles 72 to 73 E subject to the following simplifications: a. Farm accounts only record receipts and payments on a daily basis; receivables and payables are recorded at the end of the financial yea…
…28,612 plus 30% of the profit in excess of this limit, where it is greater than or equal to €28,612 and less than €52,985; c) To the sum of €35,924 plus 20% of the profit in excess of €52,985, where t…
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
By way of derogation from the provisions of 2° of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Co…
…uction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the heirs or their r…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…
…payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority against th…
…shall be laid down by decree (1). The provisions of this article shall apply to successions opened and not declared before the publication of law no. 63-254 of 15 March 1963.
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