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Showing 7041–7050 of 56883 articles for “Art. L. 145-40-2”
Notwithstanding Article R. 123-176, the persons mentioned in articles L. 123-25 to L. 123-27 and in the second paragraph of article L. 123-16-1 may centralise these entries every three months.
Notwithstanding the provisions of 1° to 5° of article R. 123-178, individuals placed by option or by operation of law under the simplified real tax regime provided for in article 302 septies A bis of…
The persons mentioned in articles L. 123-25 to L. 123-28 are exempt from providing evidence of incidental overheads where such exemption is granted for tax purposes. They may also record expenses rela…
By way of derogation from article R. 123-174, the persons mentioned in articles L. 123-25 and L. 123-28 may record receipts and payments in their accounts using the transaction date shown on the state…
For the application of articles L. 123-16 and L. 123-16-1:1° In the case of micro-enterprises, the balance sheet total is set at 350,000 euros, the net turnover at 700,000 euros and the average number…
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
Unless otherwise stipulated and with the exception of articles R. 214-32-16 to R. 214-32-42, articles R. 214-32-9 to D. 214-33 apply to funds covered by this sub-paragraph.
Within a period of one month prior to the total cessation of his professional activity or within a period of one month from such cessation, the individual limited liability entrepreneur requests, via…
In the event of the death of a registered person, it is the responsibility of his heirs or universal successors to request, via the single body referred to in article R. 123-1, his removal from the sp…
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