[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
:: Volume 8, Issue 24 (12-2020) ::
qjal 2020, 8(24): 115-134 Back to browse issues page
Critiquing a theory by the High Council of Taxation on civil partnership of professional occupations, with an outlook on French Law
Abstract:   (1328 Views)
Often an agreement is contracted between a physician, notary or other individuals in possession of a professional and exclusive license, and another party, based on each of the parties benefitting from a specific share of the profits, such that the other individual pays the purchasing or renting expenses of at least a portion of the workplace, and is compensated by partaking in the revenues. In a theory by the High Council of Taxation, these types of contracts are not regarded as civil partnership and not liable for the article (101) sub-clause (1) exemption. Based on studies conducted for the present article using the library approach and an analytical-descriptive method, it was found that according to article (571) of the civil law, the mentioned contracts are considered civil partnership, thus the aforementioned individuals are liable for the article (101) sub-clause (1) exemption. It should not be inferred from the definition of article (571) that "common ownership" is not achieved in similar cases. On the other hand, the sub-clause 1 of article "101" is an exception of the principle below, which has been specified in the mentioned article; "Payer's income obtained from a section of the revenues of occupations is exempt from payment of taxes to the extent of article 84 exemption. " Therefore, assuming that the aforementioned activity is not considered civil partnership, according to the principle mentioned above, all payers should be granted exemption, and not just one party be liable for exemption.
Keywords: civil partnership, business company, article 101 exemption, common ownership, professional occupations
     
Type of Study: Research | Subject: Special
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Critiquing a theory by the High Council of Taxation on civil partnership of professional occupations, with an outlook on French Law. qjal. 2020; 8 (24) :115-134
URL: http://qjal.smtc.ac.ir/article-1-731-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 8, Issue 24 (12-2020) Back to browse issues page
فصلنامه علمی پژوهشی حقوق اداری Administrative Law
Persian site map - English site map - Created in 0.04 seconds with 30 queries by YEKTAWEB 4414