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Showing 1831–1840 of 25404 articles for “Art. Cass. 3e civ. 17-9-2008 n° 07-16.973”
When it is necessary, during the course of an investigation, to search for documents or computer data and subject to the requirements of the investigation and compliance, where applicable, with the ob…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
The enforcement order and the cancellation order issued by the Agence nationale de traitement informatisé des infractions are sent to the competent public accountant. They mention the identity and add…
Rights arising from the exploitation of several books by the same author governed by separate publishing contracts may not be offset against each other, unless an agreement to the contrary, separate f…
In the event of a merger of sociétés anonymes, the number of members of the board of directors or the supervisory board, as the case may be, may exceed the number of eighteen provided for in articles…
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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