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Showing 3941–3950 of 36505 articles for “Art. EU Regulation 2020/1503 du 7-10-2020”
…ally competent public bodies may request that the bodies mentioned in articles L. 213-1 et L. 752-4 du code de la sécurité sociale or article L. 723-3 of the Rural and Maritime Fishing Code of the dat…
…al taxation system who benefit from start-up aid for young farmers provided for in article D. 343-3 du code rural et de la pêche maritime , is determined, for the first sixty months of activity, from…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
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…based on the current rate at the end of the financial year; c. expenses relating to fuel consumed during business travel by the operator may be recorded on a flat-rate basis according to a scale tha…
…he agricultural holding is determined and taxed according to the general principles applicable to industrial and commercial businesses, in accordance with all the legislative provisions and their impl…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
Defences on the merits may be offered in any event.
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