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Showing 351–360 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
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…
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…
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. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
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…
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
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…
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