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Showing 441–450 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The provisions of Article 42 septies are applicable to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated t…
The profits of companies referred to in Article 8 is determined, in all cases, under the conditions laid down for sole traders. These companies are bound by the obligations normally incumbent on sole…
…ax year and the two previous years, less an allowance of 87%. This allowance cannot be less than €305. The income to be taken into account refers to the sums collected during the calendar year in conn…
…t thousand euros.For the application of the provisions of this article and of II and IV of Article 151 septies, revenue from breeding or farming operations involving animals or products belonging to t…
…of the profit in excess of this limit, where it is greater than or equal to €28,612 and less than €52,985; c) To the sum of €35,924 plus 20% of the profit in excess of €52,985, where this is greater…
…rimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du territoire et dans…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
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…
…ns). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
…provisions of I and II apply to all taxpayers placed under the actual profit regime. (1) Annex III, art. 38 sexdecies A to 38 sexdecies J, 38 sexdecies JE to 38 sexdecies OD, 38 sexdecies P to 38 sexd…
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