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Showing 381–390 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
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…
Subject to the 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 determine…
The provisions of article 39 quinquies C are applicable to study and research organisations.
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
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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…
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…
Whether it is a farm lease or a sharecropping lease, the owner is required, each time the lease is renewed or amended, to submit to the administration, within three months, a declaration indicating th…
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…
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