Article 231 bis L
…al authorities and companies, to persons recruited on the occasion of and for the duration of charitable or support events exempt from value added tax by virtue of c of 1° of 7 of Article 261, are exe…
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Showing 351–360 of 2166 articles for “Art. 239 bis AB”
…al authorities and companies, to persons recruited on the occasion of and for the duration of charitable or support events exempt from value added tax by virtue of c of 1° of 7 of Article 261, are exe…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…
I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…
…anies other than those mentioned in 1, as stated in the first paragraph of article L. 118-5 of the Labour Code, the part of the salary paid to apprentices equal to 11% of the minimum growth wage is no…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
…ecurity Code is not deductible for the purposes of determining the income tax or corporation tax payable by the consumer in accordance with Article L. 245-11 of the same code.
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
…rial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity interests, appearing in the balance sheet for the first financia…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
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