Article 239 quater B
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
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Showing 571–580 of 46956 articles for “Art. 219 I b”
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
Without prejudice to the provisions of Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
I. - A health fee is introduced for the benefit of the State for the control of certain substances and their residues. This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or proce…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
The remuneration paid to employees benefiting from 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 f…
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
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