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Showing 2071–2080 of 58596 articles for “Art. s. 8 and 239”
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
…ation of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation referred to in articles L. 1235-1, L. 1…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
…or the divorce decree, whether or not it results from a joint application, has become res judicata and the annuities paid pursuant to the articles 276,278 or 279-1 of the same code, the annuity provi…
…m wages in connection with the subscription of shares issued by sociétés coopératives de production and intended exclusively for their employees, under the conditions laid down by Articles 35 to 44 of…
…f exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this share is taxed as s…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
…by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out…
…onal football charter are, with the exception of the capital sum in the event of the death or total and definitive invalidity of the insured, taxable in the pensions category in accordance with the pr…
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