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Showing 711–720 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
…ndent children 1 Married with no dependent children 2 Single or divorced with one dependent child 1,5 Married or widowed with one dependent child 2,5 Single or divorced with two dependent children 2 M…
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
…st price of the accommodation plus the cost of renovation work defined by decree, up to a limit of €50,000 for a single, widowed or divorced person and €100,000 for a married couple. Taxpayers applyin…
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
…paragraph must also mention the amount of capital gains deferred for taxation pursuant to article 150-0 B ter and the amount of capital gains exempt pursuant to 1° bis of the II of article 150 U, as…
In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…
…the withholding taxes, levies and tax credits mentioned in article 117 quater, in I of l'article 125 A, to the articles 182 A, 182 A bis, 182 A ter, 182 B, 199 ter, 199 ter A, 199 quater B, at 4 of t…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
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