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Showing 5431–5440 of 60773 articles for “Art. 1352-6 and 1352-7”
In the event of a prison sentence handed down by the criminal court of a Member State of the European Union, the revocation of the suspended sentence may only be ordered by the criminal court ruling a…
The capital gain realised on land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subseq…
I. - Notwithstanding the provisions of Article L. 323-13 of the French Rural and Maritime Fishing Code, the contribution of an asset by a farmer to a Groupement agricole d'exploitation en commun const…
An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…
…sult determined in accordance with the conditions set out in Article 74; 2° A table of fixed assets and depreciation. These holdings are required to produce a simplified balance sheet in support of th…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
…ual to €45,100 or, in other cases, 50% for the fraction of the profit less than or equal to €45,100 and 30% for the fraction greater than €45,100 and less than or equal to €60,100. These allowances ar…
…to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated to the creation or acquisition of fixed assets.
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
…ogress consists solely of advances to crops which are entered, at their cost price, in the incoming and outgoing stocks of agricultural holdings subject to the system of taxation based on actual profi…
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