French General Tax CodeIn force
1: Definition of taxable income
Article 80 nonies
…o income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
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Showing 781–790 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…o income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
…e conditions and limits set out in the same article L. 241-17 and up to an annual limit equal to €7,500.II.-(Repealed). III.- The benefit of the exemption provided for in this article is subject to co…
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
…hese pensions or annuities.This declaration must be filed with the tax authorities no later than 31 January of the calendar year following that in which these sums were paid.
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity with…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
…ed in the first paragraph of article 163-0 A bis. (1) These provisions apply to capital paid from 1 January 1993.
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
…er the conditions provided by article D. 14 of the Code du domaine de l'Etat or by Article D. 2124-75 of the Code général de la propriété des personnes publiques, are not considered to be a benefit in…
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