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Showing 731–740 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…s, manufacturing processes or formulas;4° Discounts allocated for the sale of manufactured tobacco ;5° Proceeds from transactions carried out on a regular basis, directly, through an intermediary or v…
The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waiv…
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid…
…article L. 214-37 of the Monetary and Financial Code in its version prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds, sh…
The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid…
…B. The employees and persons mentioned in the first paragraph may not avail themselves of Article 155 B.
…tions mentioned in this paragraph is 10%.I bis. (Repealed for royalties taken into account from 1st January 2002 in the results of grantors and concessionaires).I ter. Taxation of the capital gain rea…
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 declara…
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