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Showing 221–230 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…declaration regime, be determined by subtracting, from the average revenue for the year of taxation and the two previous years, the average expenditure for these same years. Taxpayers who adopt this m…
…ears in the same proportion as the three-yearly change in the first bracket of the income tax scale and rounded to the nearest hundred euros.For the purposes of calculating the limit referred to in th…
…icole perçie par les associés d'exploitation, en application du 2° de Article L. 321-7 of the Rural and Maritime Fishing Code, is subject to the regime provided by article 83 and 5 of article 158.
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.
…he has received as well as the amount of representation expenses, travel expenses, mission expenses and other professional expenses that have been allocated or reimbursed to him during the previous ye…
…egime defined in Article 102 ter when they are able to declare the exact amount of their net profit and to provide all the necessary supporting documents in support of this declaration. II. (Repealed)…
…ave any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codeand otherwise meeting the definition given by articles L. 7412-1, L. 7412-2 and L. 7413-2 of the sam…
…or the divorce decree, whether or not it results from a joint application, has become res judicata and the annuities paid pursuant to the articles 276,278 or 279-1 of the same code, the annuity provi…
…of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and wages. (1)II. - Retirement pensions paid by optional retirement schemes for local elected repres…
…m wages in connection with the subscription of shares issued by sociétés coopératives de production and intended exclusively for their employees, under the conditions laid down by Articles 35 to 44 of…
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