I. – Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d’orientation pour l’aménagement et le développement du territoire et dans les emprises foncières libérées par la réorganisation des unités militaires et des établissements du ministère de la défense et situées dans les communes définies au seul 2° du même 3 ter,…
I. – The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when these businesses meet the following conditions: 1° They employ fewer than two hundred and fifty employees and have annual sales of less than €50 million; 2° The main activity of the business falls within one of…
I. – In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxation system for their results and that carry out an industrial, commercial or craft activity within the meaning of article 34 or professional activity within the meaning of 1 of article 92, are exempt…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragraph of the same II, companies that are created between 1 January 2019 and 31 December 2023, that carry out an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income tax or corporation tax on profits made, with the exception of capital gains recorded on the revaluation of assets, until the end of the twenty-third month following that of their…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous calendar year or in the penultimate year: are subject to the system defined in this article 1° €188,700 in the case of companies whose main business is the sale of goods, objects, supplies and foodstuffs to be taken away…
Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the conditions and deadlines set out in articles 172 and 175, a declaration enabling the taxable income for the previous year or financial year to be determined and checked. A decree sets out the content of this…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers likely to justify the accuracy of the results indicated in their return. If the accounts are kept in a foreign language, a translation certified by a sworn translator must be represented at any requisition by the administration. (Repealed).
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger vehicles within the meaning of Article L. 421-2 of the French code of taxes on goods and services that have been included in their assets or for which the company has assumed the costs during…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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