Article A444-9
The discounts provided for in the fifth paragraph of Article L. 444-2 on the proportional emoluments mentioned in the first paragraphs of articles A. 444-2 to A. 444-4 are granted up to a rate that ma…
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Showing 2921–2930 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
The discounts provided for in the fifth paragraph of Article L. 444-2 on the proportional emoluments mentioned in the first paragraphs of articles A. 444-2 to A. 444-4 are granted up to a rate that ma…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II, in the wording indicated in th…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
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The capital gain realised on land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subseq…
I. - Notwithstanding the provisions of Article L. 323-13 of the French Rural and Maritime Fishing Code, the contribution of an asset by a farmer to a Groupement agricole d'exploitation en commun const…
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…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
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