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Showing 1011–1020 of 47419 articles for “Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986”
…he routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where the prison sentence incurred is equal to or greater th…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
…defined in III of the same article 220 septdecies were incurred. If the amount of the tax credit exceeds the tax due in respect of that financial year, the excess is refunded. The excess tax credit i…
…which the expenses defined in III of this article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said financial year, the excess is refunded.The excess of this t…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
…rom an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
…ial Code and organising training courses leading to the award, on behalf of the State, of a diploma certifying five years of study after the baccalauréat are exempt from payroll tax.
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
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