French General Tax CodeIn force
Chapter III: Miscellaneous taxes
Article 231 bis R
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
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Showing 921–930 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…
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…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
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