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Showing 411–420 of 46860 articles for “Art. 80 bis II”
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…
…in the first paragraph of said 1, this exemption relates to a fraction of 30% of their remuneration.II. - I of this article applies under the same conditions of tax domicile and duration as those prov…
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 (Repealed for salaries paid from 1 January 1996). 3.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…
…n days after the deadline set for their adoption.The deliberations provided for in 2° of 1 and 2 of III of Article 1379-0 bis as well as the deliberations setting the perimeter of the economic activit…
…tion. This deliberation cannot be revoked during the period of unification of rates provided for in III of article 1609 nonies C.The rates of additional taxation of the public establishment of interco…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
…ries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However, emoluments allocated to directors or members of the supervisory board in salaried emplo…
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