Article 80 octies
…ciale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L. 442-1 and 1° of Article L. 443-10 of the same code are subject to the same t…
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Showing 13911–13920 of 14204 articles for “Art. 1°”
…ciale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L. 442-1 and 1° of Article L. 443-10 of the same code are subject to the same t…
…es les rémunérations perçues par les dirigeants d'organismes mentionnés au troisième alinéa du d du 1° du 7 de l'article 261 when the payment of this remuneration complies with the conditions set out…
…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 contributions paid in exercise of t…
…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;…
…the success of the natural regeneration operation carried out under the conditions provided for in 1° bis of article 1395 ; c. Seedlings, plantations or replanting carried out less than ten years ago…
…ractice the profession or for the transfer of a clientele.Deductible expenses include in particular:1° The rent for professional premises. Where the taxpayer is the owner of premises allocated to the…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
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…
…in Articles 87 and 87-0 A of this Code are made to the body or administration designated by decree:1° No later than 31 January of the year following that in which the sums were paid, for the declarat…
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