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Showing 3381–3390 of 52215 articles for “Art. 439 al. 1”
The duties of a member of the Board of Directors are free of charge. The persons concerned may be compensated for travel expenses incurred by them in the performance of their duties as directors under…
The indicators for assessing the criteria mentioned in article R. 6316-1 and the audit procedures implemented by the certifier bodies to issue the certification mentioned in article L. 6316-1 are defi…
For the application of 4° of Article L. 6133-1 to army hospitals, the activities mentioned in the list provided for in Article L. 6147-7 are considered to be authorisations held by these hospitals.Aut…
…by which the president of the court informs the public prosecutor, in accordance with articles L. 631-3-1 or L. 640-3-1, is communicated to the latter by the court registrar. Where applicable, it is a…
…is used to ensure the technical and administrative skills of the Agency's inspectors, mentioned in 1° of articles L. 5146-1 and L. 5146-2, and to validate their professional experience in the field o…
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…
…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…
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