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Showing 621–630 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…ies paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanent establishment to a legal person that is its associate or to a permanent establ…
…mpany in respect of the financial year ending 31 December 2020 or the first financial year ending after that date. If the amount of the tax credit exceeds the tax due in respect of that financial year…
…issued by the Ministry of the Economy, Finance and Industry. Final approval is granted by the Minister for Culture after consulting a committee of experts. The operating procedures of the committee o…
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…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
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…
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…
…courses leading to the award, on behalf of the State, of a diploma certifying five years of study after the baccalauréat are exempt from payroll tax.
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