Article 285 duodecies
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
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Showing 31–40 of 70072 articles for “Art. D 141-3 à D 141-5 · Loi 2014-856 du 31 juillet 2014 · Décret 2016-2 du 4 janvier 2016”
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and pri…
The employee shall inform the operator as soon as possible and by any means when he is assisted in accordance with the articles L. 141-24 et L. 141-29. The person assisting the employee is bound by an…
The information provided to employees mentioned in articles L. 141-25and L. 141-30 may be carried out as follows: 1° During an employee information meeting at the end of which employees sign the atten…
Paediatric neurosurgery is carried out in a unit dedicated to this activity, in a paediatric environment or close to an adult neurosurgery unit.
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