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Showing 501–510 of 34794 articles for “Art. III bis”
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
…establishment to undergo preparation or processing operations or which come from a factory vessel. III. - The chargeable event is the introduction of the products into the land establishment or their…
As an exception to
Where the appeal falls within the scope of Article 1635 bis P of the General Tax Code, the parties must provide proof of payment of the duty provided for in that Article, failing which the appeal or t…
In accordance with Article L. 269-1 of the code de justice militaire, the fixed procedural fee applies to decisions of armed forces courts.
…eserve on the liabilities side of the balance sheet. This reserve is not available for distribution.III. - The capital gain or loss on the disposal of non-depreciable fixed assets is, for tax purposes…
…ntered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and which are allocated to the hedging of financial instruments valued at their market value o…
…et and the Minister responsible for agriculture, within the limit of €0.76 per tonne of shell eggs. III. - The fee is collected and controlled according to the same procedures and subject to the same…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
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