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Showing 771–780 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…roduction and intended exclusively for their employees, under the conditions laid down by Articles 35 to 44 of Law no. 78-763 du 19 juillet 1978 portant statut de ces sociétés.
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contrac…
…according to a real system. Otherwise, profit is determined under the conditions set out in article 50-0 or Article 102 ter, as applicable. However, the controlled declaration of non-commercial profit…
…ne the taxable profit and initiate the contradictory adjustment procedure provided for in Article L 55 of the tax procedures book.
…are on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this sh…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
…music critics received in their capacity as such constitute such allowances up to a maximum of €7,650. The same applies to the functional allowances mentioned in I of article 80 undecies B, up to an…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
…e filed by the heirs within six months of the death. This period may not, however, extend beyond 31 January of the following year.
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
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