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Showing 231–240 of 12238 articles for “Art. 7 févr. 1996”
…ified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplifications: a. Farm accounts only record receipts and payme…
…% of the profit in excess of €52,985, where this is greater than or equal to €52,985 and less than €79,478; > d) To the sum of €41,222 plus 20% of the profit in excess of this limit, where this is gre…
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
…irst paragraph may not give rise to the deduction for precautionary savings provided for in article 73, nor benefit from the allowances provided for in article 73 B and the averaging scheme provided f…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
Defences on the merits may be offered in any event.
The judge may not base his decision on facts that are not in the debate. Among the elements of the debate, the judge may take into consideration even facts that the parties would not have specifically…
Unless Article 82-1, lack of jurisdiction may be declared of its own motion in the event of a breach of a rule of jurisdiction of attribution where this rule is a matter of public policy or where the…
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