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Showing 471–480 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
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…
…rage of ancillary commercial and non-commercial income for these three years does not exceed either 50% of the annual average of income from agricultural activity in respect of the said years, or €100…
I. - Persons domiciled in France within the meaning of Article 4 B who are employed and sent by an employer to a State other than France and that of the place of establishment of that employer may ben…
…e, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10-60 of the French Commercial Code is taxed in the h…
…and 87-0 A are transmitted monthly in accordance with the procedures set out in I of Article L. 133-5-3 or in Article L. 133-5-8of the Social Security Code or Article L. 7122-23 of the Labour Code.For…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
The following are not subject to income tax:1° Sums received in connection with the award of the Nobel Prize by the winners of this prize;2° Sums received in connection with the award of international…
The provisions of article 39 quinquies C are applicable to study and research organisations.
…es, directly or, for employers using the simplified arrangements provided for in the article L. 133-5-6 du code de la sécurité sociale, through the body mentioned in article L. 133-5-10 of the same co…
…evenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it takes into account gains or losses arising either from the realisation of assets alloc…
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