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Showing 9841–9850 of 55767 articles for “Art. 6 §1”
…e 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…
…e 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 of the good practices…
…he year of the occurrence or cessation of one or more of the events or conditions mentioned in 4 to 6 of article 6, the situation on 31 December of the tax year is taken into account.The family expens…
…France:1° Without fulfilling the conditions mentioned in points a, b or c of paragraph 1 of Article 6 of Regulation (EU) No 2016/399 of the European Parliament and of the Council of 9 March 2016 on a…
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…
…child was dependent on the adopter as a foster child under the conditions provided for in article 196 since the age of ten. This provision does not apply if the adopted child died before reaching the…
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…
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…
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…
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