What Does Illimitux Do

art. 100BIS FMI: Spreading recipes - Calculation of average

I. Taxable profits from the literary, scientific or artistic as well as those from the practice of a sport can, at the request of taxpayers subject to the regime controlled the statement, be determined by subtracting from the average year income taxation and the previous two years, the average expenditure for those years.
Taxpayers who adopt this mode of assessment for any year are obliged to be controlled reporting system with respect to profits derived from their literary, scientific or artistic work or those from the practice of a sport. The option remains valid until it has been explicitly revoked, in case of cancellation, the first paragraph, however, continue to have effect on profits made over the years covered by the option.

II. As the income tax of 1982, taxpayers may also ask to be taken into account the average revenue and expenditure for the taxation year and previous four years.
Taxpayers who adopt this period can not reverse their option for the following years.