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Showing 8231–8240 of 10478 articles for “Art. 150 VI”
…ime, be determined by subtracting, from the average revenue for the year of taxation and the two previous years, the average expenditure for these same years. Taxpayers who adopt this method of assess…
…he taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time worked…
…ned in Article 102 ter when they are able to declare the exact amount of their net profit and to provide all the necessary supporting documents in support of this declaration. II. (Repealed). III. (Pr…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
…size of the customer base to be assessed. It may demand to see the journal book and the document provided for in Article 99 and any supporting documents. If the information and supporting documents pr…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
…in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity within the meaning of 1 of the article 92 and which is compulsorily subject to the controlled d…
…s not exceed the threshold mentioned in 2° of article L. 162-4 of the code of taxes on goods and services, during the calendar year or the previous calendar year, may proceed, during the year, with th…
A foreign national who is the holder of a residence permit bearing the wording "retired", as provided for in article L. 426-8, and who can prove that he or she wishes to settle in France and reside th…
The spouse of a holder of a residence permit marked "retired", who has resided legally in France with the holder, will benefit from a residence permit conferring the same rights.
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