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Showing 4201–4210 of 65903 articles for “Art. 457-1 to 459-2”
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
…the amount of income tax subsequently calculated in accordance with the provisions of articles 156 to 168, in respect of all the profits and income made or received by the members of the tax househol…
…essed immediately, including, in the case of an agricultural holding the result of which is subject to Article 64 bis, in respect of profits from debts acquired and not yet recovered. It is calculated…
The judge may always proceed by way of an enquiry to hear the author of an attestation.
…nce and profession of its author as well as, if applicable, his relationship of kinship or marriage to the parties, subordination to them, collaboration or community of interest with them. It shall al…
…ations shall be produced by the parties or at the request of the judge. The judge shall communicate to the parties those directly addressed to him.
Attestations must be drawn up by persons who are eligible to be heard as witnesses.
Infringements of the provisions of articles L. 122-1 to L. 122-5 are, where applicable, punishable by the penalties laid down, on the one hand, in articles L. 132-2 to L. 132-9, on the other hand, to…
…where this has been committed against a minor of fifteen years of age, shall constitute a failure to assimilate. If the Government objects, the person concerned is deemed never to have acquired Fren…
Subject to the provisions set out in articles 21-4 and 26-3, the person concerned acquires French nationality on the date on which the declaration was made.
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