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Showing 9251–9260 of 13560 articles for “Art. UK Commercial Agents Regs 1993”
The following are not subject to income tax:1° Sums received in connection with the award of the Nobel Prize by the winners of this prize;2° Sums received in connection with the award of international…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
…xable profits;2° Depreciation carried out in accordance with the rules applicable to industrial and commercial profits;3° Rent paid under a leasing or rental contract relating to passenger vehicles wi…
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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…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
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…
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…
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