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Showing 2161–2170 of 34507 articles for “Art. 7 May 1998”
In breach of the provisions of article L. 221-10, payment or consideration before the expiry of the period of seven days from the conclusion of the off-premises contract is punishable by two years' im…
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…
…ut prejudice to the provisions of the fifth paragraph of 1 of Article 42 septies, of III of Article 73 of the second paragraph of 3 of article 75-0 A, of the penultimate paragraph of l'article 75-0 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…
…fied account showing the tax result determined in accordance with the conditions set out in Article 74; 2° A table of fixed assets and depreciation. These holdings are required to produce a simplified…
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…
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…
I. - As from the first financial year 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 incomin…
A decree sets out the conditions for application of
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
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