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Showing 661–670 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…ation likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer base to be assessed. It may demand to see the journal book and the do…
…ances mentioned in 1° and 2° of Article L. 442-1 and 1° of Article L. 443-10 of the same code are subject to the same tax and social security contributions as salaries.
…imum of €7,650. The same applies to the functional allowances mentioned in I of article 80 undecies B, up to an amount equal to 17% of the amount of the salary corresponding to the terminal gross inde…
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…
In the event of the transfer or cessation in whole or in part of the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to th…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
…t in the same article L. 241-17 and up to an annual limit equal to €7,500.II.-(Repealed).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 compliance with the condition se…
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…
…ums paid and to provide details of the holders of these pensions or annuities.This declaration must be filed with the tax authorities no later than 31 January of the calendar year following that in wh…
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