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Showing 961–970 of 12238 articles for “Art. 7 févr. 1996”
…fied 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…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
…sixty months of activity, from the date the first aid is granted, after deduction of a deduction of 75% when the profit for the financial year is less than or equal to €45,100 or, in other cases, 50%…
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…
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
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…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in article 8, who carries out an agricultural activity within the meaning of article…
A decree sets out the conditions for application of
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
The Office français de protection des réfugiés et apatrides (French Office for the Protection of Refugees and Stateless Persons) is a public body with legal personality and financial and administrativ…
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