French General Tax CodeIn force
B: Determination of taxable profits
Article 93 A
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Showing 751–760 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
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…ed 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).
…nefiting from the exemption from property tax on non-built-up properties provided for in article 1395 is made up of the lower of the two following sums: The income serving as a basis for the property…
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
…provisions.Do not constitute taxable remuneration:1° The compensation referred to in articles L. 1235-1, L. 1235-2, L. 1235-3, L. 1235-3-1, L. 1235-11 to L. 1235-13, 7° of Article L. 1237-18-2 and 5°…
…age insurance contributions paid in exercise of the redemption options provided for in articles L. 351-14-1 of the Social Security Code, L. 9 bis of the code des pensions civiles et militaires de retr…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
…elated or ancillary activity or from another source, they are subject to the provisions of article 95.They must, at the request of the administration, produce their books, registers, receipts, expendi…
Whether it is a farm lease or a sharecropping lease, the owner is required, each time the lease is renewed or amended, to submit to the administration, within three months, a declaration indicating th…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
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