Article 914-4
For the application of articles 914-2 and 914-3, box office takings between 22 June 2020 and 1 September 2020 are taken into account. However, for cinematographic works that have benefited from the pr…
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Showing 121–130 of 8734 articles for “Art. 9 mars 1988”
For the application of articles 914-2 and 914-3, box office takings between 22 June 2020 and 1 September 2020 are taken into account. However, for cinematographic works that have benefited from the pr…
…ematographic works that have benefited from the provisions of article 17 of emergency law no. 2020-290 of 23 March 2020 to deal with the covid-19 epidemic and cinematographic works that have been show…
…umn of the same table: Applicable articlesIn the wording resulting fromL. 441-1 Law no. 2023-171 of 9 March 2023 containing various provisions for adapting to European Union law in the fields of the e…
…umn of the same table: Articles applicableIn the wording resulting fromL. 441-1 Law no. 2023-171 of 9 March 2023 containing various provisions for adapting to European Union law in the fields of the e…
…umn of the same table: Applicable articlesIn the wording resulting fromL. 441-1 Law no. 2023-171 of 9 March 2023 containing various provisions for adapting to European Union law in the fields of the e…
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…
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