French General Tax CodeIn force
4: Determining taxable income
Article 32
1. Notwithstanding the provisions of
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Showing 271–280 of 2313 articles for “Art. 3 · C. com. Art. L 144-7 et R 144-1 · CGI Art. 1728”
1. Notwithstanding the provisions of
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
I.-La taxe prévue à l'article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287…
Any manufacturer or merchant of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits is required, at least three days before the start of the manufacture or trade,…
Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.
The following are considered to be cooperative associations: groupings of owners, farmers and sharecroppers united in professional syndicates or cooperative distillation associations, which deposit th…
Perfumery and toiletry products with an alcohol base or presented under a name which, according to custom, applies to products containing alcohol may only be manufactured, introduced into the national…
No one may import, acquire free of charge or for a consideration, hire out or have repaired or transformed an appliance or parts of appliances suitable for the distillation, manufacture or pressing of…
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