Article 81 A
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…
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Showing 201–210 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
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…
…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 hands of the beneficiary in the catego…
The declarations referred to in Articles 87 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…
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…
…he provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determined under the…
The provisions of article 39 quinquies C are applicable to study and research organisations.
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
…m taxable profits;2° Depreciation carried out in accordance with the rules applicable to industrial and commercial profits;3° Rent paid under a leasing or rental contract relating to passenger vehicle…
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