Article 231 bis I
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 (Repealed for salaries paid from 1 January 1996). 3.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…
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Showing 1161–1170 of 59562 articles for “Art. n° 23-022 and 7 July 1995”
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 (Repealed for salaries paid from 1 January 1996). 3.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…
…n for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the meaning of article L. 211-41 of th…
…om the tax. III -The following are exempt from the preventive archaeology tax: 1° The constructions and developments mentioned in 1° to 4° and 8° to 10° of the I of article 1635 quater D; 2° Developme…
…ome, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporation tax due, determine…
…in question are held by a company carrying on an agricultural activity created before 1 January 1997 or a joint farming group mentioned in Article 71 who are subject to income tax under the regime pr…
…ions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and wi…
…conditions defined in Article R. 2213-40.In cinerary sites not subject to concessions, the deposit and removal of an urn from a plot are subject to prior declaration to the mayor of the municipality…
Managers of cinerary sites ensure that no documents of a commercial nature are visible, with the exception of the prices of their services.
If the cemetery site is moved, the plot holders are entitled to obtain a plot with identical characteristics in the new cemetery site.
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
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