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Showing 3851–3860 of 52523 articles for “Art. 39 quindecies 1-1”
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
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…
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…
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…
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…
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…
Articles 706-80 to 706-87 [Redaction conforme au dernier alinéa de l'article 1er de la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013], 706-95 à 706-103,706-105 and 706-106 are…
…m his remuneration for the benefit of an outside party under the mandate, pursuant to Articles L. 811-1 and L. 812-1 ; 3° The foreseeable remuneration of the experts appointed by the court and the tec…
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