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Showing 2021–2030 of 15706 articles for “Art. CE 16-7-2021 n° 448500”
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
…0% of taxable profits, if less than €28,612; > b) To the sum of €28,612 plus 30% of the profit in excess of this limit, where it is greater than or equal to €28,612 and less than €52,985; c) To the su…
…according to the general principles applicable to industrial and commercial businesses, in accordance with all the legislative provisions and their implementing texts, without restriction or reservat…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
…en into account in determining agricultural profits when, in respect of the three calendar years preceding the date on which the financial year begins, the annual average of ancillary commercial and n…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
Defences on the merits may be offered in any event.
The judge may not base his decision on facts that are not in the debate. Among the elements of the debate, the judge may take into consideration even facts that the parties would not have specifically…
…his rule is a matter of public policy or where the defendant does not appear. It can only be pronounced in these cases. Before the Court of Appeal and before the Court of Cassation, such lack of juris…
If it is contended that the court seised at first instance or on appeal lacks jurisdiction, the party raising this objection must, on pain of inadmissibility, state the reasons on which it is based an…
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