French General Tax CodeIn force
B: Determination of taxable income
Article 73 C
…the rural and maritime fishing code when it is allocated to the creation or acquisition of fixed assets.
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Showing 3811–3820 of 63585 articles for “Art. L. 631-7 et L. 631-7-1”
…the rural and maritime fishing code when it is allocated to the creation or acquisition of fixed assets.
I. - As from the first financial year opened after 31 December 1983, for crop production, income in progress consists solely of advances to crops which are entered, at their cost price, in the incomin…
…agraph in the name of the shareholder whose securities have been transferred or redeemed. A decree sets out the terms and conditions for the application of this article, in particular the taxpayers' r…
A decree sets out the conditions for application of
…he need is equal to or greater than the European threshold applicable to these contracts, which is set out in a notice annexed to this Code. In this case, the notice mentioned in article R. 2131-1 mus…
…s subject to Section 2 of Chapter III of Title II, the purchaser is free to choose the advertising methods best suited to the characteristics of the contract, in particular the value and nature of the…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
…ing groups, rural landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occur between the contributors of the said asse…
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
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