Article 239 quinquies
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
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Showing 9311–9320 of 69703 articles for “Art. I and II”
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
Companies, companies or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be…
I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…
In the absence of the agreements provided for in Articles L. 3121-6 and L. 3121-7 : 1° The employment contract may set the remuneration for meal and break times; 2° The employment contract provides ei…
If commuting time between home and the usual place of work is increased because of a disability, this may be compensated by time off.
A period of on-call duty is defined as a period during which the employee, without being at his place of work and without being permanently and immediately available to the employer, must be able to i…
Effective working time is the time during which the employee is at the employer's disposal and complies with the employer's instructions, without being free to pursue personal interests.
The time required for dressing and undressing, when the wearing of working clothes is required by law, collective bargaining agreements, internal regulations or the employment contract and when dressi…
In the absence of an agreement as provided for in Article L. 3121-14, the equivalence system may be instituted by decree of the Conseil d'Etat.
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