Article L3324-3
In companies subject to income tax, the profit to be deducted, before deduction of the corresponding tax, is equal to the taxable profit for that financial year, less : 1° Normal remuneration for the…
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Showing 6381–6390 of 33523 articles for “Art. 3 déc. 2003”
In companies subject to income tax, the profit to be deducted, before deduction of the corresponding tax, is equal to the taxable profit for that financial year, less : 1° Normal remuneration for the…
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
The accounts provided for in article L. 3262-2 are cash deposit accounts entitled "meal voucher accounts". Subject to the provisions of articles L. 3262-4 and L. 3262-5, they may only be debited to th…
…ny or by an agreement with the employees, concluded under the conditions provided for in article L. 3322-6, in particular with a view to receiving payments made in application of Titles I and II relat…
…setting up a collective retirement savings plan or a contract mentioned in b of 1 of I of article 163 quatervicies of the General Tax Code or a scheme mentioned in 2° of article 83 of the same code.
The persons mentioned in Article L. 4133-1 may not be subject to the measures mentioned in Article L. 1121-2. They benefit from the protections provided for in I and III of Article 10-1 and in Article…
The time devoted to economic, financial and legal training is taken during working hours and is paid as such. It is deducted from the economic, social, environmental and trade union training leave pro…
…gulation to a level higher than that resulting from the application of the provisions of article L. 3423-1.
The provisions of article L. 4153-1 do not prevent minors over the age of fourteen from being authorised during their school holidays to carry out work appropriate to their age, provided that they are…
…r has declared a worker's exposure to the occupational risk factors mentioned in I of article L. 4163-1 under the conditions and in the form provided for in the same article shall not constitute a pre…
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