Article 200 undecies
…y incurred, up to a limit of fourteen days of replacement leave per year. This rate is increased to 60% for expenditure incurred to provide a replacement for leave due to illness or an accident at wor…
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Showing 401–410 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…y incurred, up to a limit of fourteen days of replacement leave per year. This rate is increased to 60% for expenditure incurred to provide a replacement for leave due to illness or an accident at wor…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
The discounts provided for in the last paragraph of article L. 444-2 are granted by lawyers on the proportional emoluments set out in this section within the limit of a maximum discount rate of 20% ap…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
Each test is marked from 0 to 20. Each mark is affected by the coefficient provided for the corresponding test.Fitness is awarded by the jury on the basis of the average of the marks obtained by the c…
…agreement, the request is judged under the conditions provided for in articles L. 145-56 to L. 145-60. The new price is due from the date of the request.
As a result of the adaptation of their compensation conditions, the insurance allowance paid to unemployed workers in the film production, audiovisual or entertainment professions may, in addition to…
Partners are convened by registered letter at least fifteen days before the meeting. The letter shall indicate the agenda. However, when the meeting is convened, due to the death of the sole manager,…
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