French General Tax CodeIn force
1 : Tariff
Article 778 bis
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
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Showing 7831–7840 of 64163 articles for “Art. II-1°”
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
By way of derogation from the provisions of article L. 112-1 and the first and second paragraphs of article L. 112-2 and in accordance with procedures defined by decree, the following may be indexed t…
Indexation of the minimum growth wage is authorised in accordance with the rules set out in Articles L. 3231-4 and L. 3231-5 of the French Labour Code.
Any clause providing for indexation based on the minimum growth wage, on the general level of prices or wages or on the prices of goods, products or services not directly related to the purpose of the…
I.-A principal part of the proceeds of the apprenticeship tax referred to in article L. 6241-1, corresponding to the application of a rate of 0.59%, is earmarked for the financing of apprenticeships i…
The activities referred to in the second sentence of the first paragraph of article L. 112-2 of the Monetary and Financial Code are commercial and craft activities. The activities mentioned in the sec…
To benefit from the exemption mentioned in IV of article L. 6241-1 for a given month, the company must satisfy the following conditions for the previous month: -its payroll does not exceed six times t…
The participant is informed, by any means, of the capacities required to take part in a physical or sporting activity organised by the establishment.
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