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Showing 6981–6990 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…ch year; d. justification of incidental overheads paid in cash is not required up to a limit of 1p. 1000 of the turnover achieved and a minimum of €152. A decree specifies the terms and conditions for…
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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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…
…deduction of a deduction of 75% when the profit for the financial year is less than or equal 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 provisions of Article 42 septies are applicable 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 t…
…ction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less than €28,612; > b) To the sum of €28,612 plus 30% of the profit in…
…a tax year is that declared in accordance with the procedures set out in articles 50-0, 53 A, 96 to 100, 102b and 103, decreased by the following gross income which remains taxable under the condition…
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…
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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