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Showing 5021–5030 of 64584 articles for “Art. L 225-8 and L 225-14”
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
…ion of the traineeship is one year. It is reduced to three months for the persons mentioned in article R. 742-3.
The imprest administrators pay and justify the revenue collected by them to the assigning public accountant under the conditions laid down in the instrument setting up the imprest account and at least…
The minimum monthly remuneration is reduced proportionally when the employee receives, in application of legal provisions, an hourly remuneration lower than the minimum growth wage.
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Each member of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights i…
The National Council of Commercial Courts is chaired by the Keeper of the Seals, Minister of Justice.It also comprises:1° Five ex officio members:a) The director of judicial services;b) The director o…
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