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Showing 3731–3740 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
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…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity with…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the pe…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
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