French General Tax CodeIn force
Groupements agricoles d'exploitation en commun
Article 71
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Showing 1921–1930 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
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…based on the current rate at the end of the financial year; c. expenses relating to fuel consumed during business travel by the operator may be recorded on a flat-rate basis according to a scale tha…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
…he agricultural holding is determined and taxed according to the general principles applicable to industrial and commercial businesses, in accordance with all the legislative provisions and their impl…
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…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
Defences on the merits may be offered in any event.
The judge may not base his decision on facts that are not in the debate. Among the elements of the debate, the judge may take into consideration even facts that the parties would not have specifically…
Unless Article 82-1, lack of jurisdiction may be declared of its own motion in the event of a breach of a rule of jurisdiction of attribution where this rule is a matter of public policy or where the…
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