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Showing 2611–2620 of 10064 articles for “Art. s. 8”
…ements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
…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 provided for in article 373-2-3 of the Civil Code up to a l…
…ed exclusively for their employees, under the conditions laid down by Articles 35 to 44 of Law no. 78-763 du 19 juillet 1978 portant statut de ces sociétés.
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contrac…
…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…
…L. 443-10 of the same code are subject to the same tax and social security contributions as salaries.
…aw 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…
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
…ions category in accordance with the procedures defined in the first paragraph of article 163-0 A bis. (1) These provisions apply to capital paid from 1 January 1993.
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