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Showing 691–700 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…ies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are subje…
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…its 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 activity, after ded…
…as profits made by breeders of new plant varieties within the meaning of (articles L623-1 to L623-35 of the Intellectual Property Code).Also considered as profits from the agricultural holding is inc…
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…
…paragraph of 1 of Article 42 septies, of III of Article 73 of the second paragraph of 3 of article 75-0 A, of the penultimate paragraph of l'article 75-0 B, article 151 octies and the second paragraph…
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…
…paid in cash is not required up to a limit of 1p. 1000 of the turnover achieved and a minimum of €152. A decree specifies the terms and conditions for the application of a, c and d, particularly in t…
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…
…erator contributes his business to a company.It is exclusive of the option provided for in article 75-0 A for exceptional income defined in a of 2 of this article.In the year of the transfer or cessat…
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