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Showing 6641–6650 of 17003 articles for “Art. 150 V”
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…
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…
…half share or half this amount per quarter share added to one share for taxpayers who are single, divorced, widowed or subject to separate taxation as provided for in 4 of article 6 and to two shares…
…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 payments in…
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…
…in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditu…
…nt per person thus attached.If the connected person is married or has dependent children, the tax advantage granted to the taxpayer takes the form of an allowance of €6,368 on his net overall income p…
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…
…nals who are not domiciled in France for tax purposes, taxation established under the conditions provided for in Article 197 A a may not exceed the withholding tax applicable under article 182 A. In a…
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