Article 72 E
The capital gain realised on land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subseq…
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Showing 3721–3730 of 50078 articles for “Art. I-7°”
The capital gain realised on land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subseq…
An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…
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…
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…
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…
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
The fact that the applicant has been subjected to persecution or serious harm or to direct threats of such persecution or harm constitutes a serious indication of the well-founded nature of the applic…
Notwithstanding the provisions of the French Commercial Code, the terms of liquidation and the distribution of assets are determined by the company's Articles of Association. The management company ac…
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