Article 81
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
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Showing 2561–2570 of 3087 articles for “Art. EJ 2011-23”
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
I.-The resources allocated to the regional health agency to finance actions aimed at health promotion, health education and the prevention of illness, disability and loss of autonomy may not be alloca…
The tax credit defined in article 220 septdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 septdec…
The authorisation provided for in Article R. 1131-13 is issued for a period of five years, under the conditions laid down in Articles R. 6122-23 to R. 6122-44. However, before taking the opinion of th…
Pursuant to the fourth paragraph of the I of Article L. 1245-5, when the elements or products mentioned in Article R. 1245-1 do not benefit from the authorisation mentioned in Article L. 1243-2, estab…
Appendix XI-I to article D. 4312-7 RESOURCES AND EXPENDITURE FOR VOCATIONAL TRAINING FOR YOUNG PEOPLEEvolution of expenditure associated with vocational training for young people-APPRENTISSAGEENS PROs…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
The enforcement measures provided for in Article L. 412-1 : 1° The provisions of Articles 1 to 7 and 9 to 11 of Commission Delegated Regulation (EU) 2019/2013 of 11 March 2019 supplementing Regulation…
I. - A tax calculated on the same basis as property tax on undeveloped properties is levied for the benefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishi…
Subject to the adaptations provided for in the articles below, the following provisions of the legislative part of this Code are applicable in the Wallis and Futuna Islands: 1° Book I, with the except…
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