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Showing 331–340 of 69883 articles for “Art. I-1°-a ter”
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.
…s or collective investments are required to mention, on the declaration provided for in article 242 ter of this code, the identity and address of shareholders or unit holders who have benefited from t…
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 (Repealed for salaries paid from 1 January 1996). 3.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…
…ary detention and any renewal thereof, the cash is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the conditions provided for in article 32…
…the aforementioned entities are required to mention, on the declaration provided for in Article 242 ter, the identity and address of their employees or directors who have benefited from net gains and…
The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…
I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…
…aeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursuant to the code de l'…
…deductible.To the extent of the costs borne directly by the company, this provision has as its counterpart the creation of a depreciable asset of an equivalent amount.Depreciation of this asset is ca…
…ed for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disasters. This levy is paid by insurance companies. II. II - The rate of this levy is set at 12%. The le…
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