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Showing 311–320 of 23656 articles for “Art. Cass. com. 9 December 2020”
For investment grants awarded in 2019, 2020 and 2021, the two-year period referred to in the first paragraph of article 411-17 for the work to obtain a cinematographic exhibition licence is replaced b…
…tion to the average turnover achieved between 1 January and 31 March of the years 2017, 2018 and 2019, less the amounts of subsidies intended to compensate for the loss of turnover suffered during the…
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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