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Showing 1081–1090 of 16903 articles for “Art. CE 23-6-1986 n° 50655”
…ial Code and organising training courses leading to the award, on behalf of the State, of a diploma certifying five years of study after the baccalauréat are exempt from payroll tax.
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…
…ions and developments mentioned in 2° to 4° of the I of article 1635 quater D is subject to compliance with the same provisions as those applied for the exemption from the development tax. IV. IV.With…
…yroll tax. The same exemption applies to the employment of several home-based employees whose presence in the employer's home is required because the employer or any other person present in the employ…
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
…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…
…companies whose purpose is to conclude long-term electricity supply contracts with electricity producers for the benefit of members of the said companies who meet the conditions set out below. These c…
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