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Showing 231–240 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…contract falling within the provisions of articles L. 7121-3 to L. 7121-7 of the French Labour Code and the taxable wages of sportspeople received for practising a sport.
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
…from the interested parties any information 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 de…
…der the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this share is taxed as salary and wages. II. When the purc…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
…t from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journalists, editors, photog…
…ument intended for the recording of pay, or, failing this, in a special book (1):- the date, nature and amount of this payment;- the number of persons declared by the recipient as being dependent on h…
…of the death of the employer or the debirentier, the declarations mentioned in articles 87, 87-0 A and 88 shall be filed by the heirs within six months of the death. This period may not, however, ext…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
…by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
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