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Showing 491–500 of 25519 articles for “Art. IV bis”
…od of unavailability has been set at three years. However, the exemption is total when the sums received are, at the employees' request, allocated to savings plans set up in accordance with Title III…
…13 of law no. 86-912 of 6 August 1986 relating to the terms and conditions of application of the privatisations decided by laws no. 86-793 of 2 July 1986 and 93-923 of 19 July 1993, are exempt from i…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
…h 1 of article 119 quater.For the purposes of this article, royalties mean payments of any kind received by way of remuneration for the use of, or the right to use, a copyright in a literary, artistic…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
…year in which the expenses defined in III of the same article were incurred. The excess tax credit gives the company a claim on the French State for an equal amount. This claim is inalienable and non-…
…t defined in Article 220 quaterdecies is deducted in full from the corporation tax due by the executive production company in respect of the financial year during which the expenses defined in III of…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
…mployees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
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