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Showing 12561–12570 of 12834 articles for “Art. 1° et 2°”
Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
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.…
…e 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 Codeand otherwise meeting the definition given by artic…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
…es taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation referred to in articles L. 1235-1, L. 1235-2, L. 1235-3, L. 1235-3-1, L. 1235-11…
…ompany directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to the chairman of the board of directors; to the chief executive officer;…
…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 a…
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…
…ns 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.…
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