Les professionnels du spectacle et les sportifs sont imposables en France sur les revenus tirés de leurs activités exercées en France
| Auteur | Legal News |
Dans un arrêt rendu le 28 mars 2008, le Conseil d'Etat a considéré que la cour administrative d'appel a pu déduire, par une exacte application de l'article 155 A du code général des impôts, que la somme, versée à une société britannique constituait la rémunération destinée à l'intéressé pour la prestation musicale fournie lors d'un concert donné à Paris, était imposable en France au nom de l'intéressé. Il résulte du paragraphe 1 de l'article 19 de la convention fiscale franco-suisse du 9 septembre 1966, dans sa rédaction antérieure à l'avenant du 22 juillet 1997, que les professionnels du spectacle et les sportifs sont imposables en France sur les revenus tirés de leurs activités exercées en France. La convention...
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