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Showing 22012210 of 57747 articles for Art. 22 and Art. 23

French General Code of Local AuthoritiesIn force
Section 4: Social protection

Article D4135-23-2

…ect for the payment of daily allowances is longer than the 15-day period set out in article D. 4135-23-1, the official allowances are paid in full during the period for which no daily allowance is pai…

AI translation · Updated 4 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 4: Social protection

Article D3123-23-2

…ubject for the payment of daily allowances is longer than the 15-day period set out in article D. 3123-23-1, the official allowances are paid in full during the period not giving rise to the payment o…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis GD

The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis GA

The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis C

…tax.The same immunity applies to the distribution of compensation among shareholders, unit holders and persons with similar rights, where the distributing company directly operated abroad establishme…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis GB

La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 237 ter A

I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis GC

The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis AB

Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 237 bis A

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AI translation · Updated 8 Nov 2023Open Article
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