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Showing 5441–5450 of 52497 articles for “Art. 14-1”
1. By way of derogation from the foregoing provisions, the taxable income of single, divorced or widowed taxpayers who do not have any children in their exclusive, main or deemed equally shared parent…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
Articles 706-80 to 706-87 [Redaction conforme au dernier alinéa de l'article 1er de la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013], 706-95 à 706-103,706-105 and 706-106 are…
The liquidator shall at any time, at the request of the juge-commissaire or the procureur de la République, submit a statement of foreseeable legal costs, which shall include: 1° Details of foreseeabl…
With a view to imposing the measures provided for in Articles L. 521-14 to L. 521-17-3, customs officers shall apply the powers vested in them by the Customs Code.
The contributions mentioned in Article L. 115-14 are based, as far as operators of cinematographic entertainment establishments are concerned, on the weekly revenue declarations mentioned in 3° of Art…
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