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Showing 701–710 of 58313 articles for “Art. n° 09-069 and 9 September 2020”
…uyana, Martinique, La Réunion, Mayotte, Saint-Barthélemy, Saint-Martin or Saint-Pierre-et-Miquelon, and when they return to metropolitan France after this assignment, the transport costs of associate…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
…company or company or with any other French or foreign insurer is subject, regardless of the place and date at which it is or was entered into, to an annual and compulsory tax in return for payment o…
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…
The ballot and the announcement of the results are governed by the provisions of article 36 and of the I and II of article 41 of decree no. 2020-1427 of 20 November 2020 relating to the administrative…
…ssimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative ex…
…m taxable 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 vehicle…
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…
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…
…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 base to be assessed. It may de…
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