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Showing 191–200 of 2313 articles for “Art. 4 and CGI Art. 111”
…cated in the said articles during the period to which the return applies, by deduction, on the one hand, from the profits of the said period and, on the other hand, from the provisions set aside, purs…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
…ogress consists solely of advances to crops which are entered, at their cost price, in the incoming and outgoing stocks of agricultural holdings subject to the system of taxation based on actual profi…
…y mentioned in article 8, who carries out an agricultural activity within the meaning of article 63 and which is subject to the mandatory system of taxation based on actual profits, income tax may be…
…come tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D t…
…le 1° €188,700 in the case of companies whose main business is the sale of goods, objects, supplies and foodstuffs to be taken away or consumed on the premises or the provision of accommodation, exclu…
…request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers likely to justify the accuracy of the results indicated in their return. If…
…out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15.
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
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