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Showing 6311–6320 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
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…
The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
Any natural or legal person paying taxable salaries, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set b…
For tax purposes, the earnings made in the exercise of their profession by homeworkers who do not have any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codea…
The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…
…retirement schemes for local elected representatives set up before the entry into force of the loi n° 92-108 du 3 février 1992 relative aux conditions d'exercice des mandats locaux sont imposables à…
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
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