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Showing 681–690 of 2313 articles for “Art. 4 and CGI Art. 111”
…panies by the European Union or the bodies set up by its institutions, the State, local authorities and public establishments specialising in aid for scientific or technical research and which are all…
…A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained…
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…
…a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sale price or by the free alloca…
…panies exits. Similarly, the parent company shall report other indirect subsidies, direct subsidies and debt waivers, also mentioned in this paragraph, which were deducted from the overall result of o…
…rsuant to article 238 quater F is determined by applying the rules set out in articles 223 B, 223 D and 223 F, as if the securities were directly held by the settlor.
…om the tax. III -The following are exempt from the preventive archaeology tax: 1° The constructions and developments mentioned in 1° to 4° and 8° to 10° of the I of article 1635 quater D; 2° Developme…
…taxable results for that financial year. In the event of a partial contribution of assets, demerger and transfer of employees with continuation of employment contracts, the provisions of this article…
…der 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 e…
…exempt from payroll tax for the amount resulting from the application of the same 1. For employees and persons eligible for the option provided for in the first paragraph of said 1, this exemption re…
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