The Supreme Court recognizes the right to exemption

The Third Chamber, for contentious-administrative matters, establishes as an interpretative criterion the mandatory nature of compensation in cases. Similarly of termination of the senior management. Similarlydue to withdrawal of the employer, with the right to a mandatory minimum compensation of 7 days of salary per year. of work , with the limit of six monthlyThe Supreme Court payments, in light of the doctrine establishe in the ruling on unification. Similarly of doctrine. Similarly of the Plenary Session of the Social Chamber of the Supreme Court of  Recognizing the mandatory nature of the compensation, this mandatory minimum amount is exempt from taxation.

Personal Income Tax

The protection of article 7. e) of the Personal Income Tax Law. Let us remember that article  of the Personal Income Tax Law declares exempt, with a limit of 180,000 euros, compensation for dismissal or dismissal of the worker , in the amount establishe on a mandatory basis in the Workers’ Statute, in its implementinr, where  appropriate, in the regulations Lebanon Number Data governing the execution of sentences, withoutThe Supreme Court the regulations establishe by virtue of an. Similarly agreement, pact or contract being considere as such. The General Directorate of Taxes maintains the criterion of full submission to the compensation tax.

Phone Number Data

Mandatory with respect to compensation

Senior management personnel, such compensation for dismissal or dismissal is fully subject to personal income tax. To date, the Third Chamber of the Supreme Court had upheld the full subjection of compensation in the case of Malaysia Phone Number List a senior. Similarly managementThe Supreme Court relationship, by not establishing article 11. Similarly the employment  relationship of the senior. Similarly management personnel, no mandatory minimum or maximum limit regarding the compensation of senior management personnel.

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