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Showing 1021–1030 of 3087 articles for “Art. EJ 2011-23”
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…
…h the same provisions as those applied for the exemption from the development tax. IV. IV.Without prejudice to the previous last paragraph of article L. 524-4 du code du patrimoine, the chargeable eve…
Remuneration paid by a private individual 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-…
I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…
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 (Repealed for salaries paid from 1 January 1996). 3.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…
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-…
…25% of the fraction of the capital that has not been used in accordance with its purpose, without prejudice to the application of the provisions of article 1649 nonies A of the French General Tax Code…
The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
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