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Showing 671–680 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
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…
…a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sale price or by the free alloca…
…panies exits. Similarly, the parent company shall report other indirect subsidies, direct subsidies and debt waivers, also mentioned in this paragraph, which were deducted from the overall result of o…
…rsuant to article 238 quater F is determined by applying the rules set out in articles 223 B, 223 D and 223 F, as if the securities were directly held by the settlor.
…om the tax. III -The following are exempt from the preventive archaeology tax: 1° The constructions and developments mentioned in 1° to 4° and 8° to 10° of the I of article 1635 quater D; 2° Developme…
…taxable results for that financial year. In the event of a partial contribution of assets, demerger and transfer of employees with continuation of employment contracts, the provisions of this article…
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-…
…exempt from payroll tax for the amount resulting from the application of the same 1. For employees and persons eligible for the option provided for in the first paragraph of said 1, this exemption re…
…ject 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 the year-end, to corporation tax at the standard…
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 (Repealed for salaries paid from 1 January 1996). 3.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…
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