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Showing 491–500 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
Any natural or legal person paying taxable salaries, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set b…
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
For tax purposes, the earnings made in the exercise of their profession by homeworkers who do not have any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codea…
The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…
I. - Functional allowances received by local elected representatives pursuant to the General Code of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and…
…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.
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