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Showing 881–890 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…e lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject, at th…
…For companies other than those mentioned in 1, as stated in the first paragraph of article L. 118-5 of the Labour Code, the part of the salary paid to apprentices equal to 11% of the minimum growth…
…he Code de l'action sociale et des familles and exclusively relating to the social welfare service; 5° for life or for an unlimited period; 6° of real estate owned or intended to be owned, under the c…
…verage and risk-spreading ratios or the adequate level of own funds provided for in I of Article L. 511-41 and articles L. 522-14 and L. 533-2 of the same code, are subject to a tax to finance the sup…
…e amended law no. 76-629 of 10 July 1976 relating to the protection of nature and the law no. 76-1285 of 31 December 1976 reforming town planning. Sums deducted in this way are deducted from income fo…
…or collection for which their registered office or main establishment is responsible no later than 25 June of the year during which the tax provided for in this Article is due. The tax is paid when th…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
…uffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequences, mentioned by a decree countersigned…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
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