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Showing 441–450 of 34257 articles for “Art. 3 bis”
…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 ending after that date. If the amount of the tax credit…
…This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the French Monetary and Financial Code. The authorisation referred to in VI o…
…This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code. The portion of the tax credit obtained in re…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
…m 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 from payroll tax.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…
Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
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