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Showing 51–60 of 20207 articles for “Art. 5-b quinquies”
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
In order to establish the offences referred to in Articles 414, 414-2, 415 and 459, to gather evidence thereof and to seek out the perpetrators, accomplices and those who participated as interested pa…
Industrial equipment, as well as the products required for their operation and maintenance, used on the continental shelf or in the exclusive economic zone for the exploration or exploitation of hydro…
The operator's obligations and responsibilities are set out in an undertaking. This commitment is guaranteed.
I. - The recovery of the debts mentioned in article 349 ter, the amount of which is greater than or equal to €1,500, and the taking of precautionary measures in respect of the aforementioned debts fro…
I. The distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by A…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
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