Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=5605-PGP&bg=766&bd=767&datePlan=2020-07-01&niv=6&dateVersion=2013-05-29
Timestamp: 2020-08-14 12:13:19+00:00
Document Index: 20644681

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 170', '§ 180', '§ 190', '§ 200', '§ 210', '§ 220', '§ 230', '§ 240', '§ 250', '§ 260', '§ 270', '§ 280', '§ 290', '§ 300']

BOFiP-RSA-CHAMP-20-30-10-10-20130529
1 (BOFiP-RSA-CHAMP-20-30-10-10-§ 1-29/05/2013)
10 (BOFiP-RSA-CHAMP-20-30-10-10-§ 10-29/05/2013)
20 (BOFiP-RSA-CHAMP-20-30-10-10-§ 20-29/05/2013)
30 (BOFiP-RSA-CHAMP-20-30-10-10-§ 30-29/05/2013)
40 (BOFiP-RSA-CHAMP-20-30-10-10-§ 40-29/05/2013)
50 (BOFiP-RSA-CHAMP-20-30-10-10-§ 50-29/05/2013)
60 (BOFiP-RSA-CHAMP-20-30-10-10-§ 60-29/05/2013)
70 (BOFiP-RSA-CHAMP-20-30-10-10-§ 70-29/05/2013)
80 (BOFiP-RSA-CHAMP-20-30-10-10-§ 80-29/05/2013)
Pour les cadeaux attribués en 2013 le plafond s'établit à 154 ¤.
90 (BOFiP-RSA-CHAMP-20-30-10-10-§ 90-29/05/2013)
100 (BOFiP-RSA-CHAMP-20-30-10-10-§ 100-29/05/2013)
110 (BOFiP-RSA-CHAMP-20-30-10-10-§ 110-29/05/2013)
120 (BOFiP-RSA-CHAMP-20-30-10-10-§ 120-29/05/2013)
130 (BOFiP-RSA-CHAMP-20-30-10-10-§ 130-29/05/2013)
140 (BOFiP-RSA-CHAMP-20-30-10-10-§ 140-29/05/2013)
150 (BOFiP-RSA-CHAMP-20-30-10-10-§ 150-29/05/2013)
160 (BOFiP-RSA-CHAMP-20-30-10-10-§ 160-29/05/2013)
170 (BOFiP-RSA-CHAMP-20-30-10-10-§ 170-29/05/2013)
180 (BOFiP-RSA-CHAMP-20-30-10-10-§ 180-29/05/2013)
190 (BOFiP-RSA-CHAMP-20-30-10-10-§ 190-29/05/2013)
200 (BOFiP-RSA-CHAMP-20-30-10-10-§ 200-29/05/2013)
210 (BOFiP-RSA-CHAMP-20-30-10-10-§ 210-29/05/2013)
220 (BOFiP-RSA-CHAMP-20-30-10-10-§ 220-29/05/2013)
Les primes et indemnités constituent des revenus imposables dans la catégorie des traitements et salaires. Les caisses doivent, en conséquence, les porter sur la déclaration qu'elles sont tenues de produire chaque année en application de l' article 87 du CGI .
230 (BOFiP-RSA-CHAMP-20-30-10-10-§ 230-29/05/2013)
240 (BOFiP-RSA-CHAMP-20-30-10-10-§ 240-29/05/2013)
Pour les autres situations ( BOI-BNC-CHAMP-10-10-20-20 ).
250 (BOFiP-RSA-CHAMP-20-30-10-10-§ 250-29/05/2013)
260 (BOFiP-RSA-CHAMP-20-30-10-10-§ 260-29/05/2013)
270 (BOFiP-RSA-CHAMP-20-30-10-10-§ 270-29/05/2013)
280 (BOFiP-RSA-CHAMP-20-30-10-10-§ 280-29/05/2013)
290 (BOFiP-RSA-CHAMP-20-30-10-10-§ 290-29/05/2013)
300 (BOFiP-RSA-CHAMP-20-30-10-10-§ 300-29/05/2013)