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Showing 121–130 of 2313 articles for “Art. 764 · CGI Art. 973”
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
…s of determining their tax. (1) For the information that this statement must include, see Annex II, art. 36 and Annex IV, art. 4 J to 4 L.
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Companies engaged in 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…
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The taxable profits of small-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 act…
For the purposes of income tax, profits from farming are deemed to be the income that the farming of rural property provides either to farmers, sharecroppers or to the farming owners themselves.These…
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