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Showing 4021–4030 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
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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…
…wances mentioned in I is subject to compliance with Article 18 of Commission Regulation (EU) No 702/2014 of 25 June 2014 declaring certain categories of aid in the agriculture and forestry sectors and…
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…
…where it is greater than or equal to €28,612 and less than €52,985; c) To the sum of €35,924 plus 20% of the profit in excess of €52,985, where this is greater than or equal to €52,985 and less than…
…the transfer from articles 44 sexies, 44 sexies A, 44 septies, as it read prior to Finance Act No. 2021-1900 of 30 December 2021 for 2022, 44 octies, as it read prior to the same law, 44 octies A, 44…
…rst paragraph not paid at the end of the financial year is nevertheless deductible up to a limit of 20% of the increase recorded, provided that this payment is made within six months of the end of the…
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
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…
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