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Showing 6891–6900 of 67964 articles for “Art. I-2-1°”
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contrac…
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the pe…
Temporary work contractors may only operate after making a declaration to the administrative authority and obtaining a financial guarantee in accordance with article L. 1251-49.A prior declaration is…
The temporary employment agency provides the statement of assignment contracts to the institution mentioned in Article L. 5312-1, in particular for the purpose of verifying employees' entitlement to t…
When a temporary employment agency operates without having made the declarations provided for in Article L. 1251-45 or without having obtained the financial guarantee provided for in Article L. 1251-4…
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