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Showing 441–450 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
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.
…Married or widowed with five dependent children 6 Single or divorced with six dependent children 6 and so on, increasing by one share for each dependent child of the taxpayer. When the spouses are ta…
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…
…on 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 purposes, taxati…
…granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By way of derogation from the first and third paragraphs of…
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…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
…ccount, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children and dependents. Declarations are valid as long as their…
…n number of units, determined in accordance with Article 194, according to the taxpayer's situation and family responsibilities. The income corresponding to a full share is taxed by application of the…
…g to double taxation. If so, the tax is calculated by adding the remuneration to the taxable income and making a deduction from the figure obtained in proportion to the amount of that remuneration.
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