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Showing 191–200 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid…
…declaration regime, be determined by subtracting, from the average revenue for the year of taxation and the two previous years, the average expenditure for these same years. Taxpayers who adopt this m…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
…rs or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.H…
…relating to the whole of the co-ownership in respect of expenditure:1° Provided that the materials and equipment concerned comply with the technical characteristics and minimum performance criteria s…
…article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being subject to a control system offering guarantees equivalent…
…mporary or permanent derogations from this condition may be granted by the Minister for the Economy and Finance, after consultation with the other ministers concerned.
…he taxes relating to the residue of this destruction. Orders issued by the Minister for the Economy and Finance set the conditions for the application of this article, and in particular the time limit…
…agraph of the same III, the tax for which the taxable person referred to in II is liable is jointly and severally owed by the online platform operator.V.-The terms and conditions for the application o…
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