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Showing 1–10 of 60148 articles for “Art. 197 A”
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…
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
The Public Prosecutor notifies each of the parties and their lawyer by registered letter of the date on which the case will be called for hearing. Notification shall be made to the detained person by…
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…
The judge may summon minors and protected adults subject to the rules relating to the capacity of persons and the taking of evidence, as well as their legal representatives or those assisting them.He…
If, however, in the case of articles 194 and 195, there are children from two individuals who have lived publicly as husband and wife, and who are both deceased, the legitimacy of the children cannot…
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…
The public prosecutors and the public prosecutors shall at the same time examine the writings to ensure that they comply with the requirements of Article R. 185, and they shall reduce at the appropria…
In the event of an appeal against an order dismissing the case, the assisted witness may, through his lawyer, make his observations before the investigating chamber. The interested party and his lawye…
A special report informs the Ordinary General Meeting each year of the transactions carried out under the provisions of Articles L. 225-197-1 to L. 225-197-3. This report also gives an account of:the…
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