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Showing 171–180 of 9348 articles for “Art. CA Paris – 9 Feb. 1999 – no. 1996/18826”
…uded in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it takes into account gain…
The centre's accounting officer is the Receiver General of Finances for Paris.
…for inter-municipal cooperation are counted by the commission set up in article 18 of the décret n° 96-1005 du 22 novembre 1996 relatif à l'installation des premiers conseils d'administration des serv…
…rs and from all occupations, lucrative exploitations and sources of profits not attached to another category of profits or income.2. These profits include in particular:1° Income from stock market tra…
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…
…porting documents, showing the date of acquisition or creation and the cost price of the assets allocated to the exercise of their profession, the amount of depreciation carried out on these assets, a…
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