Article 1388 sexies
…transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the person liable for the tax during this period, the allowance ceases…
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Showing 101–110 of 42414 articles for “Art. s. L. 641-13 & L. 643-8”
…transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the person liable for the tax during this period, the allowance ceases…
…or 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 ta…
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…
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 Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
…ité des marchés financiers may order the suspension or dismissal of a person referred to in Article L. 421-7, if that person no longer fulfils the conditions laid down in that Article for the exercise…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
…isation of the labour inspector. This procedure applies during the periods provided for in Articles L. 2411-5 and L. 2411-8. When the contract is concluded on the basis of 3° of article L. 1242-2, the…
…and Expenditure (EPRD) is a decision (decision of the Director for PHEs) that the Director implements. The Director is bound only by the appropriations for permanent staff included in the EPRD, or by…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
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