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Showing 141–150 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…n agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are subject to the sys…
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…scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 5…
…lude in particular those from forestry production, even if the owners limit themselves to selling standing timber cuts.They also include the proceeds from the exploitation of mushroom beds in undergro…
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…
I. - Notwithstanding the provisions of Article L. 323-13 of the French Rural and Maritime Fishing Code, the contribution of an asset by a farmer to a Groupement agricole d'exploitation en commun const…
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…
…articles 72 to 73 E subject to the following simplifications: a. Farm accounts only record receipts and payments on a daily basis; receivables and payables are recorded at the end of the financial yea…
…sult 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 balance sheet in support of th…
…t used as the basis for the progressive tax is equal to the average of the profits for the tax year and the two previous years. In calculating this average, no account is taken of losses carried forwa…
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