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Showing 211–220 of 2313 articles for “Art. 4 and CGI Art. 111”
…conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship or period of on-the-job train…
Employees and directors called from abroad to take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capac…
…d for in Article 39 quindecies is applicable to income received by an inventor who is an individual and his successors in title in respect of the transfer or grant of operating licences for software p…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
I. - Persons domiciled in France within the meaning of Article 4 B who are employed and sent by an employer to a State other than France and that of the place of establishment of that employer may ben…
…shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10-60 of the French Commercial Code is taxed in the hands of the beneficiary in the catego…
The declarations referred to in Articles 87 and 87-0 A are transmitted monthly in accordance with the procedures set out in I of Article L. 133-5-3 or in Article L. 133-5-8of the Social Security Code…
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…
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