#carry back

A long-time fan favorite, Carry Back was a horse of humble beginnings, but he neither knew nor cared that he was not supposed to be a high achiever. His durability and toughness, coupled with dramatic, late-running style made him the "people's horse" of his era. His from-the-clouds style was on display in both the Kentucky Derby and the Preakness (shown below).

La liquidazione della ditta individuale: disciplina, fasi operative e alternative La liquidazione di una ditta individuale rappresenta un passaggio cruciale per l’imprenditore che decide di porre fine alla propria attività. A differenza delle società, non richiede atti notarili complessi, ma impone una gestione attenta degli aspetti fiscali, amministrativi e civilistici.Questo articolo analizza…

Le sort des déficits

Une société, qui réalise un déficit au titre d’une activité commerciale, va pouvoir l’utiliser de différentes manières.

1. Si la société exerce plusieurs activités commerciales (imposées à 12,5%), le déficit constaté au titre d’une activité pourra venir en déduction du bénéfice enregistré au titre d’une autre activité.

Exemple :

La société exerce une activité agricole qui génère un bénéfice…

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