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Showing 451–460 of 34257 articles for “Art. 3 bis”
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…
…r the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-1 et seq of the Code de l'action sociale et des familles are exempt from payroll tax. The same exe…
…r the option provided for in the first paragraph of said 1, this exemption relates to a fraction of 30% of their remuneration.II. - I of this article applies under the same conditions of tax domicile…
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-…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
…including equity interests, appearing in the balance sheet for the first financial year ending on 31 December 1976.This revaluation may be carried out either in the accounts for the first financial…
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…
In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
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