Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarries.
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasing or decreasing purchase or sale prices, or by any other means, are incorporated into the results recorded in the accounts. The same procedure is applied to companies that are dependent on a company or group that also controls companies…
The profits of companies referred to in Article 8 is determined, in all cases, under the conditions laid down for sole traders. These companies are bound by the obligations normally incumbent on sole traders.
Les résultats à déclarer par les copropriétés mentionnées aux articles 8 quater and 8 quinquies are determined under the conditions laid down for sole traders subject to the actual profit system, before deduction of the depreciation of the vessel, the racehorse or the stallion respectively. Co-ownerships are bound by the obligations incumbent on such operators (1). (1) See also article L. 53 of the book of tax procedures.
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corporation tax by application of article 211, even if the results for the financial year are in deficit, when they are allocated : To the majority managers of limited liability companies that have not opted for the partnership tax…
For the purposes of income tax, profits from farming are deemed to be the income that the farming of rural property provides either to farmers, sharecroppers or to the farming owners themselves. These profits include in particular those from forestry production, even if the owners limit themselves to selling standing timber cuts. They also include the proceeds from the exploitation of mushroom beds in underground galleries and those from beekeeping,…
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article. The taxable profit, before taking into account capital gains or losses from the disposal of assets allocated to the farm, is equal to the average revenue excluding tax for the tax year and the two previous years, less…
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of taxation from the taxation of income for the first year following the three-year period in question. II. A simplified tax regime applies to small and medium-sized farmers subject to income tax: a. By option, to farmers normally…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involving butchery and charcuterie animals, are subject to the system of taxation based on actual profits for the profits they make, either personally or as members of a company not subject to corporation tax, in the course of their farming activities, regardless of…
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l’article 8, are subject to the system of taxation based on actual profits. However, limited liability farms where the sole shareholder is a natural person managing the farm may benefit from the tax regime mentioned in article 64 bis.
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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