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Showing 211–220 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
All deeds, documents and papers whatsoever, to be provided for the execution of the law of 25 February 1914, amending the law of 29 June 1894 and creating an autonomous pension fund for miners, are ex…
Subject to the provisions of 3° of article 679, certificates, deeds of notoriety and other documents relating exclusively to the execution of the provisions of articles 84 to 96 of the law of 31 March…
…sessments for which he is liable in respect of income tax, both for the year in which the change occurred and for previous years not affected by the statute of limitations, may validly be assessed at…
…x domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
…France; b. Those who carry on a professional activity in France, whether employed or self-employed, unless they can prove that this activity is carried on there on an ancillary basis; The directors of…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
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