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Showing 271–280 of 952 articles for “Art. 231 ter”
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
When the request is submitted on the portal, the request form is completed online and the mandatory attachments mentioned in article R. 2333-120-31 are downloaded in the order shown on the form. The o…
…year, before 1 February, the chairman of the commission shall submit an activity report to the Minister of Justice. The Chairman of the Commission shall attach to this report any useful observations o…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
…rtion between his lifestyle and his income, increase the income tax assessment base to a lump sum determined by applying to this or these lifestyle items the scale below, taking into account, where ap…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
In addition to the activities referred to in article L. 6323-4, birth centres may:1° Carry out public health, prevention and therapeutic education initiatives, in particular with a view to promoting a…
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