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Showing 3661–3670 of 62179 articles for “Art. 25-8 II al. 2”
…lue, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10-60 of the French Commercial Code is taxed in the…
The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
…shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. Thi…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
Cumulative insurance policies for a total sum greater than the value of the insured item are void if taken out with intent to defraud.
…f 1 January of the year following the year in which the sums entered in the account were calculated;2° In the case of automatic financial support for the distribution of feature films, within four yea…
…ter case, the effective place of management is located outside the States of the European Community.II. - The following are subject to capital duty or land registration tax on the value of the company…
The minimum monthly remuneration is reduced proportionally when the employee receives, in application of legal provisions, an hourly remuneration lower than the minimum growth wage.
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