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Showing 71–80 of 69142 articles for “Art. L 3312-1 s. and L 3312-5”
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according…
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
Prior to exercising his activity, the specialised assistant shall take an oath in these terms before the court of appeal referred to in the first paragraph of Article R. 50 quater: "I swear to maintai…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
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