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Showing 6691–6700 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The administration may request from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity with…
…s in accordance with the procedures set out in the first three paragraphs of I and Ia of Article L. 102 B du livre des procédures fiscales.As an exception to the first paragraph, sole traders whose an…
…l security contributions pursuant to Article L. 242-1 of the Social Security Code or Article L. 741-10 of the Rural and Maritime Fishing Code.
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
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