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Showing 1531–1540 of 59323 articles for “Art. 214-9 and 214-10”
…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…
…of the insurance undertaking covered by Article L. 134-1 are those mentioned in 1°, 4°, 7°, 9°, 10° and 11° of Article R. 343-3. They are entered in the appropriation balance sheet provided for in b o…
…2° First bladder catheterisation in men in the event of retention; 3° Recording electrocardiograms and electroencephalograms with stress tests or use of modifying drugs; 4° Taking and collecting haem…
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…
…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…
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 (Repealed)…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…
Title VI of Book II of this Part is applicable to Wallis and Futuna.Article L. 1261-1 shall apply there in the version resulting from Law no. 2021-1017 of 2 August 2021.
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