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Showing 1641–1650 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
Whether it is a farm lease or a sharecropping lease, the owner is required, each time the lease is renewed or amended, to submit to the administration, within three months, a declaration indicating th…
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…
L intéressement aux résultats de l'exploitation agricole perçie par les associés d'exploitation, en application du 2° de Article L. 321-7 of the Rural and Maritime Fishing Code, is subject to the regi…
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…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
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 carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity with…
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…
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