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Showing 1461–1470 of 34871 articles for “Art. R. 145-9”
…e option remains valid as long as it has not been expressly cancelled under the same conditions.1 ter. General insurance agents and their sub-agents may request that the taxable income from commission…
If, by way of exception, the pleading has been the subject of an oral translation or an oral summary, in accordance with the provisions of the second paragraph of Article 803-5, this shall be mentione…
In accordance with the provisions of the third paragraph of Article R. 663-9, the remuneration provided for in Article A. 663-8 is increased by 50% if the safeguard or recovery plan is approved. When…
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…
…the controlled declaration regime when they cannot benefit from the regime defined in Article 102 ter. Taxpayers covered by the regime defined in Article 102 ter when they are able to declare the exac…
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 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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