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Showing 381–390 of 2273 articles for “Art. 238 bis K”
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
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…
…paragraph 1 of article 119 quater.For the purposes of this article, royalties mean payments of any kind received by way of remuneration for the use of, or the right to use, a copyright in a literary,…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
…l be reclaimed in respect of the financial year in which the decision to refuse final approval is taken. Final approval is issued by the Ministry of the Economy, Finance and Industry. Final approval i…
…s that has not received, within a maximum period of twenty-four months from the date of the last work carried out in France, the final approval of the President of the Centre national du cinéma et de…
…e 223 A, when it carries out the control and strategic management and cross-functional or pooled tasks for the group as a whole.The other provisions of the same article 223 A apply to industrial and c…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
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