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Showing 211–220 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
…L. 1235-1, L. 1235-2, L. 1235-3, L. 1235-3-1, L. 1235-11 to L. 1235-13, 7° of Article L. 1237-18-2 and 5° of Article L. 1237-19-1 of the French Labour Code as well as those paid under the measures pr…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
…within three months, a declaration indicating the designation of the holding, by reference to the land register, and its total surface area, as well as the surname and first names of the farmer or sh…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
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