French General Tax CodeIn force
Groupements agricoles d'exploitation en commun
Article 71
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Showing 2191–2200 of 63585 articles for “Art. L. 631-7 et L. 631-7-1”
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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…
…able to exceed the amount of the taxable profit. 2. The deduction is also capped: 1° For sole proprietors, to the positive difference between the sum of €150,000 and the amount of deductions made and…
…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 commercial busi…
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipu…
…eir object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Article 719 (1). Registration duty is levied…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
Agreements which relate to shares or stocks and which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter…
…not divided into shares are considered, from a tax point of view, as having as their object the assets in kind represented by the securities transferred.2° For the collection of tax, each contributio…
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