Article 163 bis D
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
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Showing 411–420 of 4102 articles for “Art. 787 B”
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
…within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provided for in article
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
The tax credit defined in article 220 septdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 septdec…
The tax credit defined in Article 220 quaterdecies is deducted in full from the corporation tax due by the executive production company in respect of the financial year during which the expenses defin…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
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