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Showing 111–120 of 8285 articles for “Art. 9 juill. 2003”
…t up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry groups are exempt up to three quarters of the fraction of th…
…conditions mentioned in article L. 6325-17 du même code; 8° De l'Agence nationale de la recherche; 9° Des fondations universitaires et des fondations partenariales mentionnées, respectivement, aux ar…
…f the Goods and Services Tax Code, excluding the portion of the rent referred to in 4 de l'article 39;4° Expenses incurred for bookkeeping and, where applicable, for membership of an approved associat…
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders d…
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…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
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…
…base to be assessed. It may demand to see the journal book and the document provided for in Article 99 and any supporting documents. If the information and supporting documents provided are deemed to…
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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