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Showing 1251–1260 of 45498 articles for “Art. AN 23-2-2016 n° 78192”
…tion equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-mont…
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
…t, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provi…
…of the conditions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Pro…
…consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award, on behalf of the State, of a diploma certifyin…
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…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
…eral home-based employees whose presence in the employer's home is required because the employer or any other person present in the employer's home needs the assistance of a third party to carry out o…
…de is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-5 of the same code.
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
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