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Showing 151–160 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the meani…
…d in article 50-0 (1), are required to submit annual tax returns, in accordance with the conditions and deadlines set out in articles 172 and 175, a declaration enabling the taxable income for the pre…
Les résultats à déclarer par les copropriétés mentionnées aux articles 8 quater and 8 quinquies are determined under the conditions laid down for sole traders subject to the actual profit system, befo…
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…areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxation system for their results a…
…ailure to produce or partial production of the documentation referred to in III of Article L. 13 AA and to Article L. 13 AB of the same book, the tax bases concerned by the request are assessed by the…
Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
…II or III when these businesses meet the following conditions:1° They employ fewer than two hundred and fifty employees and have annual sales of less than €50 million;2° The main activity of the busin…
…with a model provided by the administration showing in particular certain elements of the contract and their projected income during the application of the contract. A decree will specify the content…
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