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Showing 241–250 of 61408 articles for “Art. 422-218 to 422-220 and 422-230 to 422-231”
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
…he tax credit before deduction from corporation tax constitutes a claim on the State when, pursuant to the second paragraph of Article L. 313-23 of the Monetary and Financial Code, this claim has been…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
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.
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,…
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…
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