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Showing 301–310 of 1917 articles for “Art. 238 septies E”
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
Employees of the labour inspection system devote their entire professional activity to the duties entrusted to them. Combined activities are only possible under the conditions set out in article 25 se…
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In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…
The pre-production support commission for first works is made up of seven members, including a chairman and a vice-chairman, appointed for a renewable term of one year.The pre-production support commi…
1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
The minimum growth wage applicable to young workers under the age of eighteen is reduced by : 1° 20% Before the age of seventeen; 2° 10% Between the ages of seventeen and eighteen. This reduction is w…
Appendix XI-I to article D. 4312-7 RESOURCES AND EXPENDITURE FOR VOCATIONAL TRAINING FOR YOUNG PEOPLEEvolution of expenditure associated with vocational training for young people-APPRENTISSAGEENS PROs…
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