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Showing 2851–2860 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
…t out in Article 74; 2° A table of fixed assets and depreciation. These holdings are required to produce a simplified balance sheet in support of their income tax return; they are exempt from providin…
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…
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…
…taxable on the basis of the shares corresponding to their rights in the profit made by the company during the financial year, less the share of the profit taxed under the conditions provided for in t…
A decree sets out the conditions for application of
…to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitation or management of these lands and stands is not carried out on a professional basis by the…
Decrees in the Council of State shall, where necessary, lay down the conditions for the application of this chapter.
…by the decree mentioned in the preceding paragraph, under the conditions and according to the procedures defined in Article LO 1113-2. The decision taken in application of the first sentence of the p…
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