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Showing 721–730 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
…taxpayers' reporting obligations. These provisions apply to financial years beginning on or after 1 January 2001.
…ction of income included in the taxable profit for the year of cessation in application of article 75-0 A; 3° The amount taxed at the marginal tax rate in the year in which the business is ceased purs…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
…pted for the partnership tax regime under the conditions provided for in Article 3-IV of Decree no. 55-594 of 20 May 1955 as amended or in those provided for in Article 239 bis AA or in Article 239 bi…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
A decree sets out the conditions for application of
…rable to those of the previous three financial years and the operator makes a profit in excess of €25,000 and in excess of one and a half times the average results of the previous three financial year…
…restry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitation or management of these lands and stands is not carr…
…bers of the Government pursuant to I of article 14 of the amending finance law for 2002 (no. 2002-1050 of 6 August 2002) and, notwithstanding 1° of the article 81 of this code, the function allowance…
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