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Showing 121–130 of 8484 articles for “Art. 9 févr. 2016”
…on service offered by the single body under conditions that comply with Law No. 78-17 of 6 January 1978 on data processing, files and freedoms and Regulation (EU) 2016/679 of the European Parliament a…
…tion for a declaration of enforceability provided for in Articles 47 of Council Regulations (EU) No 2016/1103 and No 2016/1104 of 24 June 2016 implementing enhanced cooperation in the area of jurisdic…
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders d…
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…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
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…
…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 provided are deemed to…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
Where the court has declared itself to have jurisdiction and has ruled on the merits of the dispute in the same judgment given at first instance, that judgment may be appealed against in its entirety.…
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