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…
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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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