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Showing 251–260 of 46860 articles for “Art. 80 bis II bis”
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 (Repealed for salaries paid from 1 January 1996). 3.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…
…status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public, retai…
…wn tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for i…
…n days after the deadline set for their adoption.The deliberations provided for in 2° of 1 and 2 of III of Article 1379-0 bis as well as the deliberations setting the perimeter of the economic activit…
…tion. This deliberation cannot be revoked during the period of unification of rates provided for in III of article 1609 nonies C.The rates of additional taxation of the public establishment of interco…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
…ving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C, which have opted for the regime provided for in II of the same article.The…
…e schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of…
…tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies established…
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