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Showing 171–180 of 2313 articles for “Art. 4 and CGI Art. 111”
…ied account showing the tax result determined in accordance with the conditions set out in Article 74; 2° A table of fixed assets and depreciation. These holdings are required to produce a simplified…
…t used as the basis for the progressive tax is equal to the average of the profits for the tax year and the two previous years. In calculating this average, no account is taken of losses carried forwa…
…d in article 50-0 (1), are required to submit annual tax returns, in accordance with the conditions and deadlines set out in articles 172 and 175, a declaration enabling the taxable income for the pre…
Les résultats à déclarer par les copropriétés mentionnées aux articles 8 quater and 8 quinquies are determined under the conditions laid down for sole traders subject to the actual profit system, befo…
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…ailure to produce or partial production of the documentation referred to in III of Article L. 13 AA and to Article L. 13 AB of the same book, the tax bases concerned by the request are assessed by the…
Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
…of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the first financial year opened after that date, be reintegrated in equal fractions o…
…with a model provided by the administration showing in particular certain elements of the contract and their projected income during the application of the contract. A decree will specify the content…
…called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarries.
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