Article 72 B
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…
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Showing 3111–3120 of 61004 articles for “Art. 515-1 to 515-7”
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 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…
…mers 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 firs…
I. The taxable profit of farmers subject to a real taxation system who benefit from start-up aid for young farmers provided for in article D. 343-3 du code rural et de la pêche maritime , is determine…
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…
…for a financial year is higher than that of the previous financial year, the capital gain referred to in the first paragraph not paid at the end of the financial year is nevertheless deductible up to…
…opened after 31 December 1983, for crop production, income in progress consists solely of advances to crops which are entered, at their cost price, in the incoming and outgoing stocks of agricultural…
…e 8, who carries out an agricultural activity within the meaning of article 63 and which is subject to the mandatory system of taxation based on actual profits, income tax may be immediately assessed…
A decree sets out the conditions for application of
The fact that the applicant has been subjected to persecution or serious harm or to direct threats of such persecution or harm constitutes a serious indication of the well-founded nature of the applic…
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