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Showing 331–340 of 3414 articles for “Art. 19 nov. 2020”
The sampling and counter-analysis procedures are defined by decree in the Conseil d'Etat.
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…
For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament s…
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
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…
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