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Showing 41–50 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
Any time limit provided by a provision of criminal procedure for the performance of an act or formality expires on the last day at twenty-four hours. Any time limit that would normally expire on a Sat…
In the event of a breach of the forms prescribed by law on pain of nullity or a failure to observe essential formalities, any court, including the Cour de cassation, which is seised of an application…
In New Caledonia, French Polynesia and the Wallis and Futuna Islands, the pecuniary penalties incurred pursuant to this Code are pronounced in local currency, taking into account the equivalent value…
For the application of this code in the overseas collectivities and New Caledonia:1° References to the department are replaced by references to the collectivity;2° References to the prefect and sub-pr…
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid…
Distributions and net gains relating to units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code in its version prior to Or…
I. - The employee benefit corresponding to the value, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10…
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