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Showing 2831–2840 of 30902 articles for “Art. Loi Climat 2021-1104 du 22-8-2021”
…s applicable provided that the persons concerned have not been domiciled for tax purposes in France during the five calendar years preceding that in which they take up their post and, until 31 Decembe…
…months when it relates to the following areas:a) Construction or assembly sites, installation of industrial plants, their start-up, operation and related engineering;b) Search for or extraction of na…
…of the management board; to any director or member of the supervisory board entrusted with special duties; 2° In limited liability companies: to minority managers; 3° In other companies or establishm…
The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contrac…
…for the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed in respect of the year in which the corresponding…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out…
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