French General Tax CodeIn force
B: Determination of taxable income
Article 72 B bis
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Showing 4131–4140 of 12358 articles for “Art. 7 juill. 2004”
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…the year of cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D ter and 73, which have not yet been used and added to the immediately taxable p…
…e taxable profit for that same financial year for their amount excluding tax after deduction of an 87% allowance.
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
I.-The regions may, with the approval of their public accountant and by written agreement, entrust the granting of aid provided for in Article L. 1511-2 as well as the collection of revenue or payment…
Excluding any compulsory enforcement of their debts, local authorities and their public establishments may, with the approval of their public accountant and by written agreement, entrust a public or p…
Simple adoption confers the adopter's name on the adopted person by adding it to the latter's name. However, if the adopted person is over thirteen years of age, he or she must consent to this additio…
The parents may apply to the family court judge for approval of the agreement by which they organise the arrangements for exercising parental authority and set the contribution to the child's maintena…
The conditions of formation and the effects of a registered partnership as well as the causes and effects of its dissolution are subject to the substantive provisions of the State of the authority whi…
The Public Prosecutor or, with his authorisation, the judicial police officer or agent or, in the case provided for in 3° of Article 21-3 and under the control of the latter, the investigation assista…
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