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Showing 7721–7730 of 52277 articles for “Art. 1112-1”
The person seized by virtue of an arrest warrant shall be brought before the examining magistrate or, failing that, the president of the court or the judge designated by the latter within twenty-four…
Where the purchaser authorises or requires the presentation of variants, he shall state in the consultation documents the minimum requirements that the variants must meet and any special conditions fo…
In the case of supply or service contracts, a variant may not be rejected solely on the grounds that, if it were accepted, it would lead to a service contract instead of a supply contract or to a supp…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached.If the connected person is marrie…
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
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