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Showing 161–170 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…lled upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarries.
…ual to €45,100 or, in other cases, 50% for the fraction of the profit less than or equal to €45,100 and 30% for the fraction greater than €45,100 and less than or equal to €60,100. These allowances ar…
…to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated to the creation or acquisition of fixed assets.
The profits of companies referred to in Article 8 is determined, in all cases, under the conditions laid down for sole traders. These companies are bound by the obligations normally incumbent on sole…
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
…first year following the three-year period in question.II. A simplified tax regime applies to small and medium-sized farmers subject to income tax:a. By option, to farmers normally placed under the sc…
…28,612 plus 30% of the profit in excess of this limit, where it is greater than or equal to €28,612 and less than €52,985; c) To the sum of €35,924 plus 20% of the profit in excess of €52,985, where t…
…income tax or corporation tax on profits from activities located in the defence restructuring zone and made until the end of the fifty-ninth month following the start of activity in this zone.The ben…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
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