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Showing 3391–3400 of 52217 articles for “Art. 427 al. 1”
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…
…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 exceeds €10,777 th…
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,…
…that they have no income separate from that which serves as the basis for the taxpayer's taxation: 1° His children under 18 years of age or infirm; 2° Under the same conditions, the children he has t…
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…
…the procureur de la République, submit a statement of foreseeable legal costs, which shall include: 1° Details of foreseeable disbursements and emoluments, with reference to the tariff provided for by…
Filing of the agreement provided for in article 229-1 of the Civil Code with the minutes shall give rise to the collection of a fixed fee in accordance with the table below:Number of the service (tabl…
The following are exempt from the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duratio…
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