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Showing 3891–3900 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
Any natural or legal person paying taxable salaries, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set b…
For tax purposes, the earnings made in the exercise of their profession by homeworkers who do not have any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codea…
The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…
…retirement schemes for local elected representatives set up before the entry into force of the loi n° 92-108 du 3 février 1992 relative aux conditions d'exercice des mandats locaux sont imposables à…
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…
…ons in force or the contribution to a company created under the conditions provided for in Article 220 nonies, the tax is due in respect of the year in which the shares received in exchange are dispos…
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.…
…21-1 to L. 321-3 of the same code; b. L'allocation de reconnaissance prévue à l'article 6 de la loi n° 2005-158 du 23 février 2005 portant reconnaissance de la Nation et contribution nationale en fave…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
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