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Showing 1581–1590 of 24917 articles for “Art. Cass. 2e civ. 18-9-2003 n° 01-16.019”
The practice of diving with trimix or heliox mixes is subject to proof of aptitude by the divers and the person supervising the group in accordance with the table inAnnex III-18 a. The conditions for…
…vident institution, the local authorities and, under the conditions defined by article 3 bis of law n° 47-1775 of 10 September 1947 on the status of cooperation, the other natural persons or legal ent…
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…
The administration may request 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…
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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