Article 171
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
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Showing 4841–4850 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…
…ded for in 1 is increased from 4.25% to 8.50% for the fraction between €8,573 and €17,114 and to 13.60% for the fraction exceeding €17,114 of annual individual remuneration. These limits are increased…
Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
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