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Showing 531–540 of 66843 articles for “Art. s. R 561-62 and L 561-48”
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…
Challenges to decisions relating to the conformity of election propaganda documents must be lodged by application with the judicial court, on pain of inadmissibility, within ten days of the notificati…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
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