French General Tax CodeIn force
B: Determination of taxable profits
Article 93 A
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Showing 111–120 of 8247 articles for “Art. 9 janv. 1996”
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…t up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry groups are exempt up to three quarters of the fraction of th…
…conditions mentioned in article L. 6325-17 du même code; 8° De l'Agence nationale de la recherche; 9° Des fondations universitaires et des fondations partenariales mentionnées, respectivement, aux ar…
…f the Goods and Services Tax Code, excluding the portion of the rent referred to in 4 de l'article 39;4° Expenses incurred for bookkeeping and, where applicable, for membership of an approved associat…
…for inter-municipal cooperation are counted by the commission set up in article 18 of the décret n° 96-1005 du 22 novembre 1996 relatif à l'installation des premiers conseils d'administration des serv…
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders d…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
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