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Showing 331–340 of 3179 articles for “Art. 19 avr. 2023”
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…
…hird degree of the insured, or to a person deemed to be dependent on the latter pursuant to Article 196 A bis, and when these beneficiaries are suffering from a disability which prevents them either f…
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…
…ciled 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 addition, this fractio…
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…
Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale e…
The transcript is communicated, at their request, to the person concerned or their lawyer or the association's representative before a decision is taken on the application.Where the accelerated proced…
The annulment of the decision relating to residence entails the repeal of the decision imposing an obligation to leave French territory and any accompanying decision imposing a return ban, including w…
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