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Showing 1141–1150 of 69703 articles for “Art. I and II”
An apprenticeship contract is a special type of employment contract between an apprentice or their legal representative and an employer. As well as paying a salary, the employer undertakes to provide…
No financial consideration may be requested from either the apprentice or his legal representative when the apprenticeship contract is concluded, submitted or terminated, or from the employer when the…
I. - The following commitments may not be written down or converted, regardless of the legal regime applicable to them: 1° Covered deposits defined in application of 2° of article L. 312-16 or covered…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…
Interest, arrears and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formul…
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-…
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