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Showing 1441–1450 of 39617 articles for “Art. L. 613-9”
…ation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code is included in the policyholder's assets up to the fraction of their…
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…
…ents in accordance with the procedures set out in the first three paragraphs of I and Ia of Article L. 102 B du livre des procédures fiscales.As an exception to the first paragraph, sole traders whose…
…nancial contracts, also referred to as "financial futures instruments", mentioned in III of article L. 211-1 of the Monetary and Financial Code, where the option provided for in 8° of I of article 35…
…ights attached to a leasing contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentioned in A…
The certificat de capacité d'orthoptiste, instituted by the decree of 11 August 1956, is a national higher education diploma, in accordance with the second paragraph (1°) of article D. 613-7 of the Ed…
…paragraph of this I, the dispute is subject to the provisions of the last two paragraphs of article L. 64 du livre des procédures fiscales. II.- Capital gains and all income are determined without reg…
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…
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