The declarations referred to in Articles 87 and 87-0 A are transmitted monthly in accordance with the procedures set out in I of Article L. 133-5-3 or in Article L. 133-5-8of the Social Security Code or Article L. 7122-23 of the Labour Code. For persons not falling within the scope of I of Article L. 133-5-3 of the Social Security Code, the declarations referred to in Articles 87 and 87-0…
Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities. This declaration must be filed with the tax authorities no later than 31 January of the calendar year following that in which these sums were paid.
In the event of the transfer or cessation in whole or in part of the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to the remuneration paid during the year of the transfer or cessation, within the timeframe indicated in article 201 or 202. The same applies to the statement concerning remuneration paid during the previous year…
The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative exploitations and sources of profits not attached to another category of profits or income. 2. These profits include in particular: 1° Income from stock market transactions carried out under…
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 prizes of a level equivalent to the Nobel Prize in the literary, artistic or scientific fields, the list of which is set by decree in the Conseil d’Etat.
The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waived the right to receive them.
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 takes into account gains or losses arising either from the realisation of assets allocated to the practice of the profession, or from the sale of offices or positions, as well as any…
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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