1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it takes into account gains or losses arising either from the realisation of assets allocated to the practice of the profession, or from the sale of offices or positions, as well as any…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity within the meaning of 1 of the article 92 and which is compulsorily subject to the controlled declaration regime, income tax may be immediately assessed in the name of this partner for his share in the…
The provisions of article 39 quinquies C are applicable to study and research organisations.
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies. The long-term capital gains or losses regime provided for in Article 39 quindecies is applicable to income received by an inventor who is an individual and his successors in title in respect of the transfer or grant of operating licences for software protected by copyright, a patentable invention or an intangible…
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 declaration of net profit regime or under the special declaratory regime.
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 102 ter. Taxpayers covered by the regime 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….
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compulsory pursuant to I of Article 96. If this limit is exceeded, the non-trading profit is subject to a controlled declaration and the trading profit must be determined according to a real system. Otherwise, profit is determined under the conditions set out in…
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 declaration whose content is set by decree (1).
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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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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