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Showing 211–220 of 2313 articles for “Art. CGI — DMTG”
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…
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…
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…
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.…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
In the event of the transfer or cessation in whole or in part of the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to th…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
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