French General Tax CodeIn force
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Article 74 B
A decree sets out the conditions for application of
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Showing 201–210 of 2313 articles for “Art. 4 and CGI Art. 111”
A decree sets out the conditions for application of
…tion, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six following financial years.The provisions of I of article 163-0 A shall apply in respe…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
The gross monthly salary and the residence allowance received by the President of the Republic, the Prime Minister and the other members of the Government pursuant to I of article 14 of the amending f…
…ssimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative ex…
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…
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
…58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid by virtue of a decision taken by the bureau of each assembly, as…
Distributions and net gains relating to units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code in its version prior to Or…
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