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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | V: Salaries, wages, pensions and annuities | 4: Implementation measures | Article 90 of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        V: Salaries, wages, pensions and annuities
        4: Implementation measures

Article 90 of the French General Tax Code

Article 90 of the French General Tax Code

November 8, 2023
2:14 pm

A decree (1) determines the conditions of application of articles 79 to 89.

(1) Annex III, art. 369 to 374.

Original in French 🇫🇷

Article 90

Un décret (1) détermine les conditions d’application des articles 79 à 89.

(1) Annexe III, art. 369 à 374.

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