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Showing 1131–1140 of 65175 articles for “Art. 1397 al. 9 and Art. 1341-2”
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
…from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer base to be assessed. It may de…
An employee may, at his request and in agreement with the employer, give up anonymously and without consideration all or part of his untaken rest days, whether or not they have been allocated to a tim…
…nt contract, an agreement concluded between the Minister of Defence or the Minister of the Interior and the employer or an agreement mentioned in article L. 3142-94-2, the following provisions apply:…
…xes referred to in article D. 2321-8 are either sports facilities integrated into the establishment and managed directly by the latter, or external facilities, whether contiguous or not, used by the e…
…at the obligations set out in articles…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
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