Article 196 A bis
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…
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Showing 2251–2260 of 69476 articles for “Art. L 231-1 à L 231-8”
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…
Subject to the adaptations provided for in this chapter, the following provisions shall apply in New Caledonia in the wording resulting from the ordonnance n° 2020-1733 du 16 décembre 2020, unless oth…
In accordance witharticle L. 231-11 of the Social Security Code, the procedure for authorising dismissal and the periods and duration of protection for employees who are members of the board or admini…
When an employee who is a member of the board or administrator of a social security fund has a fixed-term employment contract, he or she benefits from the guarantees and protection provided for inArti…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
The professional practice standard relating to the mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Mini…
For the application of Article A. 132-4-1 to people's pension savings plans with a diversification provision, the obligation to provide information on the transfer values mentioned in Article L. 132-5…
I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or…
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