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Showing 6171–6180 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waiv…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
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…
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…
…tion of social security schemes;1°a (Repealed)1°b (Repealed as from the entry into force of the loi n° 2002-73 du 17 janvier 2002).1° quater Contributions or premiums paid to compulsory and collective…
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contrac…
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…
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