Article 62
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
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Showing 5061–5070 of 6226 articles for “Art. BOI-RSA-ES-20-40-30”
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
I. - The articles of association or fund rules of a feeder UCITS stipulate that at least 85% of its assets must be invested in shares or units of a single master UCITS or sub-fund thereof. A feeder UC…
The French sub-account of the pan-European individual retirement savings product must be able to receive the deposits mentioned in 1° of Article L. 224-2. Payments are made in cash. The second paragra…
Subject to the provisions of Article L. 623-24-1, any wilful infringement of the rights of the holder of a plant variety certificate as defined in Article L. 623-4 constitutes an infringement for whic…
When the social and economic committee decides to call in an expert, the costs of the expert are paid for : 1° By the employer for the consultations provided for in articles L. 2315-88, L. 2315-91, in…
Where a European Company is formed by means of a merger and at least one participating company loses its own legal existence and is not directly represented by a member of the special negotiating body…
The guarantee fund of the undertakings referred to in Article L. 310-3-2 authorised to operate one or more of the classes referred to in 20 to 28 of Articles R. 321-1 of this Code, R. 211-2 of the Mut…
The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…
Travel, subsistence and teaching expenses are eligible for reimbursement.Losses of income suffered by the elected member as a result of exercising his or her right to training under this section are c…
Travel, subsistence and teaching expenses are eligible for reimbursement.Losses of income suffered by the elected member as a result of exercising his/her right to training under this section are comp…
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