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Showing 1021–1030 of 3660 articles for “Art. 23 mars 2023”
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
…er the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-1 et seq of the Code de l'action sociale et des familles are exempt from payroll tax. The same ex…
I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
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-…
…on-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the capital that has n…
The companies defined in Article 238 bis HE may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositi…
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