French General Tax CodeIn force
4: Implementation measures
Article 90
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
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Showing 3721–3730 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
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…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
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Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
…ontributions to the compulsory additional public pension scheme instituted by article 76 of law no. 2003-775 of 21 August 2003 reforming pensions ;1° 0 bis Contributions paid in accordance with the pr…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
…business assets are included in a fiduciary estate pursuant to a trust operation defined in article 2011 of the Civil Code;d Taxpayers who carry out an occult activity within the meaning of the second…
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