Article 81
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
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Showing 1911–1920 of 2317 articles for “Art. 787 C”
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
The following constitutes a breach subject to a financial penalty: 1° The fact, for the manufacturer of a device mentioned in Article 1 of Regulation (EU) 2017/745 of the European Parliament and of th…
SCALE FOR ASSESSING THE DEGREE OF DISABILITY OF VICTIMS OF MEDICAL ACCIDENTS, IATROGENIC CONDITIONS OR NOSOCOMIAL INFECTIONS REFERRED TO IN ARTICLE D. 1142-2 IV. - STOMATOLOGYA. - Loss of teethComplet…
Where the inventor is a natural person who is not covered by Article L. 611-7 and who is hosted under an agreement by a public or private legal person carrying out research, the right to the industria…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
The mission of the Centre national du cinéma et de l'image animée is :1° To observe developments in the professions and activities of the cinema and other arts and industries of the moving image, thei…
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