French General Tax CodeIn force
Section II: Payroll tax
Article 231 bis R
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
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Showing 521–530 of 60256 articles for “Art. 278-0 bis A”
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…
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…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
A decree shall lay down the conditions for the application of this chapter.
Orders issued by the Minister of the Economy and Finance may make it compulsory for companies manufacturing, packaging or importing certain products to affix marks supplied or approved by the tax auth…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
Conditions for teaching air diving in the natural environmentSURVEY AREASMINIMUM DIVER SKILLSSKILLSminimum of the person supervising the groupMAXIMUM NUMBERof the group(not including the person superv…
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