Article 196
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…
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Showing 311–320 of 46077 articles for “Art. 669 II”
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…
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…
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…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
When it is brought to the attention of the public prosecutor that a document alleged to be forged is in a public depository or has been drawn up in a public depository, the public prosecutor may go to…
In all investigations for forgery, the investigating judge, as soon as the document alleged to be forged has been produced before him or has been placed in the hands of the court, shall order it to be…
In the event that the defendant intends to make use of the document alleged to be false, the first president must refer the parties to appeal before such court as he may designate in order to proceed,…
If, during a hearing of a tribunal or court, a document in the proceedings, or a document produced, is alleged to be forged, the court shall decide, after hearing the observations of the public prosec…
Any public custodian of documents alleged to be forged, or having been used to establish forgeries, is required, by order of the examining magistrate, to hand them over to him and to provide, where ap…
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