Article L3315-3
…uded from the basis of assessment for non-commercial profits and from the basis of assessment for industrial and commercial profits, up to a ceiling equal to three quarters of the average annual ceili…
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Showing 2001–2010 of 45497 articles for “Art. Loi 2019-222 du 23-3-2019”
…uded from the basis of assessment for non-commercial profits and from the basis of assessment for industrial and commercial profits, up to a ceiling equal to three quarters of the average annual ceili…
In companies subject to income tax, the profit to be deducted, before deduction of the corresponding tax, is equal to the taxable profit for that financial year, less : 1° Normal remuneration for the…
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
Under the conditions set out in Article L. 3261-4, the employer may cover all or part of the cost of fuel and the cost of powering electric, rechargeable hybrid or hydrogen vehicles used by employees…
The accounts provided for in article L. 3262-2 are cash deposit accounts entitled "meal voucher accounts". Subject to the provisions of articles L. 3262-4 and L. 3262-5, they may only be debited to th…
The company savings plan may be set up at the initiative of the company or by an agreement with the employees, concluded under the conditions provided for in article L. 3322-6, in particular with a vi…
…nt is filed with the competent administrative authority within a period and in accordance with procedures determined by regulation. If none of the bodies mentioned in articles L. 213-1 and L. 752-4 of…
A company which has had a company savings plan in place for more than three years shall open negotiations with a view to setting up a collective retirement savings plan or a contract mentioned in b of…
…oards of the mutual funds provided for in the plan regulations are appointed and the operating procedures of the boards.
The persons mentioned in Article L. 4133-1 may not be subject to the measures mentioned in Article L. 1121-2. They benefit from the protections provided for in I and III of Article 10-1 and in Article…
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