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Showing 241–250 of 2313 articles for “Art. 4 and CGI Art. 111”
…egime defined in Article 102 ter when they are able to declare the exact amount of their net profit and to provide all the necessary supporting documents in support of this declaration. II. (Repealed)…
…ion by homeworkers who do not have any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codeand otherwise meeting the definition given by articles L. 7412-1, L.…
…or the divorce decree, whether or not it results from a joint application, has become res judicata and the annuities paid pursuant to the articles 276,278 or 279-1 of the same code, the annuity provi…
…of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and wages. (1)II. - Retirement pensions paid by optional retirement schemes for local elected repres…
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…
…contract falling within the provisions of articles L. 7121-3 to L. 7121-7 of the French Labour Code and the taxable wages of sportspeople received for practising a sport.
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…
…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 base to be assessed. It may de…
…der the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this share is taxed as salary and wages. II. When the purc…
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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