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Showing 1–10 of 70 articles for “Art. BOI-ANNX-000473”
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
The rules relating to agreements between local authorities and their groupings and the owners of woods, parks and natural areas located within their territory with a view to opening said woods, parks…
The main purpose of forest savings companies is to acquire and manage forest assets. At least 60% of their assets consist of woodland or forests, shares in forestry groupings or companies whose sole p…
The use of woods and forests is regulated by specific laws.
The proportion of the assets of forest savings companies made up of woodland and forests is set at 51% when these companies devote, under conditions defined by decree in the Conseil d'Etat, a fraction…
I. - In the event that a forest savings company holds at least 50% of the interest shares of a forestry group or a company whose sole purpose is to hold woodland and forests, the second paragraph of a…
When, in the woods and forests of collectivities subject to the forestry regime, pursuant to Book I of the Forestry Code, felling or felling products are sold that group together in the same lot woods…
The work and felling carried out in the woods and forests held by forest savings companies must comply with the following conditions: 1° Subject to the provisions of Article R. 214-166, the work and f…
Ordinary cuttings of coppiced or mature woodland put into regulated cuttings only become movable as and when the trees are felled.
The taxes mentioned in 1° of a of article L. 2331-3 are, for State forests and woods, paid in the same proportion as for private property.
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