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Showing 2761–2770 of 67432 articles for “Art. 812–812-7 and 812-1-1”
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…
…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…
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…
…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.
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…
…ogress consists solely of advances to crops which are entered, at their cost price, in the incoming and outgoing stocks of agricultural holdings subject to the system of taxation based on actual profi…
…y mentioned in article 8, who carries out an agricultural activity within the meaning of article 63 and which is subject to the mandatory system of taxation based on actual profits, income tax may be…
A decree sets out the conditions for application of
…referred to in Article R. 2131-1 to issue an invitation to tender for contracts for social services and other specific services mentioned in 3° of Article R. 2123-1 when the estimated value of the nee…
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