French General Tax CodeIn force
Section II: Payroll tax
Article 231 bis R
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
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Showing 3711–3720 of 65061 articles for “Art. Cass. com. 9 March 1953 · Cass. 3e civ. 23 May 1995 · Cass. 3e civ. 21 July 1999 · Cass. com. 3 June 2014 · Cass. com. 2 June 1958 · Cass. 3e civ. 15 January 1971 · Cass. 3e civ. 20 November 1997 · Cass. 3e civ. 7 December 2010”
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
…ion 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, on behalf…
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…
…vidual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-1 et seq of the Code de l'action so…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
…state does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
…ved cinematographic or audiovisual works are entitled to the tax reduction provided for in Article 199 unvicies..
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
…les, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L. 245-5-1 of the Social Security Code is excluded from deductible expenses for determining the taxable…
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