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Showing 2751–2760 of 59096 articles for “Art. s. 815-9 and 815-13”
…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…
The legality review referred to in article L. 229-3 is completed within fifteen days of receipt of all the documents referred to in Article D. 229-13-1.
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…
In application of the provisions of Article 706-111-1, the judicial courts and the court of first instance designated in the table in Article D. 47-13-1, in the districts defined in this table.
…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…
…ansfer of a clientele.Deductible expenses include in particular:1° The rent for professional premises. Where the taxpayer is the owner of premises allocated to the exercise of his profession, no deduc…
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…
…egime defined in Article 102 ter when they are able to declare the exact amount of their net profit and to provide all the necessary supporting documents in support of this declaration. II. (Repealed)…
…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…
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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