French General Tax CodeIn force
Groupements agricoles d'exploitation en commun
Article 71
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Showing 341–350 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
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For the purposes of income tax, profits from farming are deemed to be the income that the farming of rural property provides either to farmers, sharecroppers or to the farming owners themselves.These…
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…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
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…
…axpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for the tax year and t…
…ct to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the condi…
Les résultats à déclarer par les copropriétés mentionnées aux articles 8 quater and 8 quinquies are determined under the conditions laid down for sole traders subject to the actual profit system, befo…
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