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Showing 4541–4550 of 42414 articles for “Art. s. L. 641-13 & L. 643-8”
…days in any period of twelve consecutive months when it relates to commercial prospecting activities.The provisions of 2° do not apply to frontier workers or civil servants.II. - When the persons men…
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…
…88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
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.
The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…
…ns laid down by Articles 35 to 44 of Law no. 78-763 du 19 juillet 1978 portant statut de ces sociétés.
…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.
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.
…case has been referred may be challenged by that judge or by a party within a period of three months. In this case, the judge, by a decision of the court of first instance, may decide to refer the ca…
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