Article 81 ter
…m wages in connection with the subscription of shares issued by sociétés coopératives de production and intended exclusively for their employees, under the conditions laid down by Articles 35 to 44 of…
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Showing 5101–5110 of 70899 articles for “Art. I-1° and II”
…m wages in connection with the subscription of shares issued by sociétés coopératives de production and intended exclusively for their employees, under the conditions laid down by Articles 35 to 44 of…
…der the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this share is taxed as salary and wages. II. When the purc…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
…t 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 journalists, editors, photog…
…by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out…
…llowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the han…
…onal football charter are, with the exception of the capital sum in the event of the death or total and definitive invalidity of the insured, taxable in the pensions category in accordance with the pr…
…3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceiling provided for in the same 2° which b…
The targets for waste prevention, recycling, recovery and disposal reflect the national targets defined in Article L. 541-1 of the Environment Code in a way that is adapted to specific territorial cir…
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