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Showing 961–970 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
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…
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…
…delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of ministerial officers: 1° Must not have been th…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
…the composition pénale includes the completion of a training period, the provisions of articles R. 131-11-1 and R. 131-35 to R. 131-45 of the Penal Code are applicable. The same applies when the measu…
…ce with I of Article 219. For companies that are members of a group within the meaning of Article 223 A or Article 223 A bis, the 50% limit applies for the group as a whole by reference to the tax pay…
…elve years, relating to tourist residences subject to the classification provided for in Article L. 321-1 of the Tourism Code. The deliberation takes effect within the timeframes set out in Article 15…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…
…or a law enforcement officer, they are required to appear under the penalties set out in articles 438 to 441.
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