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Showing 1811–1820 of 40093 articles for “Art. 1843-3 · C. civ. Art. 1844-7”
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…
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. The taxable profit of farmers subject to a real taxation system who benefit from start-up aid for young farmers provided for in article D. 343-3 du code rural et de la pêche maritime , is determine…
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…
I. - As from the first financial year opened after 31 December 1983, for crop production, income in progress consists solely of advances to crops which are entered, at their cost price, in the incomin…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in article 8, who carries out an agricultural activity within the meaning of article…
A decree sets out the conditions for application of
Notwithstanding the provisions of the French Commercial Code, the terms of liquidation and the distribution of assets are determined by the company's Articles of Association. The management company ac…
The partnership contract sets out the conditions under which the owner's shareholding may be changed, if the owner is incorporated as a company dedicated to the project. In particular, it sets out the…
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