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Showing 5551–5560 of 12140 articles for “Art. 7°”
The sums are calculated on the basis of the commercial representation in cinemas of the cinematographic works mentioned in articles…
The notification referred to in the first paragraph of III ofArticle L. 621-13-6 shall include all the details and information relating to the measure taken pursuant to I or II of the same article, in…
The reduction in royalties provided for in Article L. 612-20 is as of right for natural persons. If the applicant is a legal entity, the request for reduction must, on pain of inadmissibility, be subm…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
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The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
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…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
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