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Showing 481–490 of 34820 articles for “Art. 3.b”
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
I. - Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting…
A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoi…
I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement publ…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
I. - Functional allowances received by local elected representatives pursuant to the General Code of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and…
I. - Collect the business property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built…
1° Under the derogating provisions of Article 2a, the customs administration is authorised to check the quantity, quality, markings, packaging, destination or use of goods with national or Community s…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
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