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Showing 3301–3310 of 46223 articles for “Art. CA Paris 22 January 2013 · Cass. 1re civ. 3 November 1965 · Cass. 3e civ. 8 January 1992”
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
…f the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights in the results…
…r which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into account is equal…
The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid…
…by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship or period of on-the-job training are exempt from i…
Employees and directors called from abroad to take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capac…
…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.
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out…
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