Article 196
…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…
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Showing 6011–6020 of 66752 articles for “Art. 480 al. 1 and Art. 445”
…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…
A copy of the documents in proceedings initiated by the public prosecutor on the basis of articles 1210-4,1210-7,1210-8and 1210-9 must be communicated to the French central authority under the Hague C…
…ivil party may, on expiry of the period indicated to him pursuant to the ninth paragraph of Article 116 or the second paragraph of Article 89-1 from, respectively, the date of the indictment, the firs…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…
Where the wearing of a mobile anti-collision device provided for in article 515-11-1 of the Civil Code is requested by either of the parties, any information relating to the family situation shall be…
…t during working hours, the employee benefits from the remuneration provided for in article L. 6323-17-5 for the duration of his project, subject to his attendance at the training course or in-company…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
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