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Showing 431–440 of 2313 articles for “Art. 4 and CGI Art. 111”
…of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purposes give rise to the…
…aken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of maintenance for the upkeep of the said children (1).
…main or deemed equally shared parental care, is divided by 1.5 when these taxpayers:a. Live alone and have one or more children who have reached the age of majority or who are subject to separate ta…
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I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
…Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'article L. 421-2 du code des impositions sur les biens et services destiné exclusivement au transport des perso…
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
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…
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