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Showing 161–170 of 2313 articles for “Art. 4 and CGI Art. 111”
…tement indicating the allocation of each of the passenger vehicles within the meaning of Article L. 421-2 of the French code of taxes on goods and services that have been included in their assets or f…
…5 of Article 39 (1), when they exceed a certain amount set by order of the Minister for the Economy and Finance, as well as the detailed statement of expenditure mentioned in the third paragraph of Ar…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
…n 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 subject to the sys…
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…lude in particular those from forestry production, even if the owners limit themselves to selling standing timber cuts.They also include the proceeds from the exploitation of mushroom beds in undergro…
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…
…articles 72 to 73 E subject to the following simplifications: a. Farm accounts only record receipts and payments on a daily basis; receivables and payables are recorded at the end of the financial yea…
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