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Showing 331–340 of 19020 articles for “Art. 5° bis”
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-…
…ntioned in Article 71 who are subject to income tax under the regime provided for in the article 64 bis or, on option, according to the simplified real profit tax system, the methods of taxation of th…
The late payment interest provided for in
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…
…%. A decree by the Minister for the Economy and Finance sets the conditions for this assimilation.2 bis. A Conseil d'Etat decree specifies the characteristics, in particular content and editorial area…
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 (Repealed for salaries paid from 1 January 1996). 3.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…
…status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public, retai…
…wn tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for i…
A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to fr…
Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to aut…
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