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Showing 191–200 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
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…
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…
…ssements du ministère de la défense et situées dans les communes définies au seul 2° du même 3 ter, taxpayers who create activities during a period of six years starting on the date of publication of…
…em by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the sums made available to them. Failure to comply with the obligation set…
…ercial purchase operations involving butchery and charcuterie animals, are subject to the system of taxation based on actual profits for the profits they make, either personally or as members of a com…
…is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable income for a financial year is higher than that of the previous financial year, the capital…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
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