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Showing 1–10 of 1286 articles for “Art. 80 ter”
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
…ements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…
…withstanding the provisions of I:1. Infringements of the obligations imposed under I of Article 268 ter and III of article 298 bis, with a view to monitoring import, purchase, sale, commission and bro…
The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
…he articles, 278 and 279-1 of the Civil Code and which are not subject to the provisions of Article 80 quater of this code are subject to taxation, when they come from goods other than those referred…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
…group members concerned. The option may also be exercised by a central body or a departmental or interdepartmental caisse that has opted for the regime mentioned in the fifth paragraph of I of Articl…
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…
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