Article 914-5
As from 2 September 2020, the rates resulting from the application of articles 211-26, 211-27, 222-4 and 810-1 are determined by taking into account, in addition to the revenue generated as from this…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 121–130 of 8881 articles for “Art. JO Sénat 9 September 2010”
As from 2 September 2020, the rates resulting from the application of articles 211-26, 211-27, 222-4 and 810-1 are determined by taking into account, in addition to the revenue generated as from this…
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…
…ar, any information enabling the size of the customer 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 inform…
…ay proceed, during the year, with the recording of their professional income and expenditure in the journal book by retaining the date of the transaction appearing on the statement sent to them by a c…
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.…
Each party has the burden of proving in accordance with the law the facts necessary for the success of its claim.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More