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Showing 1011–1020 of 3138 articles for “Art. 23 Nov 2012”
…tax receivables of any kind.For taxpayers who are placed under the regime provided for in Article 223 A or Article 223 A bis, the contribution is payable by the parent company. It is based on the cor…
…ench, European or foreign regulated market, within the meaning of articles L. 421-4, L. 422-1or L. 423-1 of the said code, that its acquisition gives rise to a transfer of ownership, within the meanin…
…ragraph is equal to 3.3% for financial years ending on or after 1 January 2000. Taxpayers with a turnover of less than 7,630,000 euros are exempt. The turnover to be taken into account is the turnover…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
…n subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duti…
…which the company became liable for it. It is settled, declared and collected in the same way as turnover tax and subject to the same guarantees and penalties. It is not deductible from taxable income…
In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…
I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disaste…
Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…
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