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Showing 1511–1520 of 1802 articles for “Art. 1er oct. 1997”
I.-The six seats for staff representatives on the national joint committee of the chambers of commerce and industry provided for in article 1 of law no. 52-1311 of 10 December 1952 relating to the com…
Practitioners appointed under 4° or 5° of article R. 6152-7 are classified in the post of hospital practitioner, taking into account :1° The legal length of national service and compulsory military se…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
I. - Every water bill includes an amount calculated on the basis of the volume actually consumed by the subscriber and may, in addition, include an amount calculated independently of this volume on th…
Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
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