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Showing 51–60 of 3179 articles for “Art. 19 avr. 2023”
…separate taxation provided for in 4 of article 6 who meet the conditions set out in II of l'article 194, the tax reduction corresponding to the share granted in respect of the first dependent child is…
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…
…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 Single,…
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…
1. Taxes of all kinds and assimilated taxes, tax and criminal fines, the fixed procedural duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public a…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
…lso refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.
…ior to the declaration of public interest are refunded when, within the time limits set by Article R196-1 of the Book of Tax Procedures, it is proven that the properties acquired are covered by this d…
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