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Showing 431–440 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…paid in cash is not required up to a limit of 1p. 1000 of the turnover achieved and a minimum of €152. A decree specifies the terms and conditions for the application of a, c and d, particularly in t…
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…
…erator contributes his business to a company.It is exclusive of the option provided for in article 75-0 A for exceptional income defined in a of 2 of this article.In the year of the transfer or cessat…
…following that of their creation and declared in accordance with the procedures set out in Articles 50-0 et 53 A.Profits are only subject to income tax or corporation tax for one quarter, half or thre…
…Co-ownerships are bound by the obligations incumbent on such operators (1). (1) See also article L. 53 of the book of tax procedures.
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Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
…tions:1° They employ fewer than two hundred and fifty employees and have annual sales of less than €50 million;2° The main activity of the business falls within one of the sectors of activity eligible…
…ixty months of activity, from the date the first aid is granted, after deduction of a deduction of 75% when the profit for the financial year is less than or equal to €45,100 or, in other cases, 50% f…
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