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Showing 661–670 of 2313 articles for “Art. 746 · CGI Art. 726”
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…
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…
I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…
Where the 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 subjec…
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 (Repealed for salaries paid from 1 January 1996). 3.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.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
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