The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the activity concerned began or resumed or the year in which the option to pay value added tax was exercised. This request must be made no later than 31 January of the year in respect of…
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. – With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations. II. – (Repealed). III. – The scheme provided for in I is reserved for: a. By option, to companies normally placed under the scheme defined in Article 50-0 ; b. To other companies whose turnover for the previous calendar year does not exceed…
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 concerning their first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be taxed under the ordinary law on actual…
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 receipts and payments on a daily basis. Receivables and payables are recorded at the end of the financial year except for expenses relating to overheads, which are paid at regular intervals not exceeding one year (1); inventories…
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 second paragraph of article L. 169 of the Book of Tax Procedures.
I. – For tax purposes, the following constitute an element of the cost price of the land on which the building is erected: a. the fee paid, in respect of a given building, under the articles L 520-1 to L 520-22 of the town planning code; b. Provision no longer applicable; c. (Repealed). II.-The development tax mentioned in article 1635 quater A constitutes, from a tax point of view, an…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover declarations relating to the financial year concerned have not been filed within the deadline and this is the second successive omission.
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of representatives responsible for carrying out in the name and on behalf of the principal the formalities and obligations relating to the tax regime mentioned in 2° of I of Article 277 A, or pursuant to articles…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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