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Showing 181–190 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…le 1° €188,700 in the case of companies whose main business is the sale of goods, objects, supplies and foodstuffs to be taken away or consumed on the premises or the provision of accommodation, exclu…
…request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers likely to justify the accuracy of the results indicated in their return. If…
…out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15.
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
A decree sets out the conditions for application of
…tion, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six following financial years.The provisions of I of article 163-0 A shall apply in respe…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
The gross monthly salary and the residence allowance received by the President of the Republic, the Prime Minister and the other members of the Government pursuant to I of article 14 of the amending f…
…ssimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative ex…
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