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Showing 5141–5150 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The amount of the grant is set at €20,000.When the application is submitted by two authors, the amount of the grant is shared as agreed between them.The grant is paid in a single instalment at the tim…
…ducation; 9° The President of the most representative professional organisation of ski instructors; 10° A member of the most representative professional organisation of ski instructors, appointed by i…
Pursuant to 1° of Article L. 1333-2, exemptions to the prohibitions set out in R. 1333-2 and R. 1333-3 may be granted by order of the Minister for Health and, depending on the case, the Minister for C…
…ribution to the operating expenditure of the national institutes for higher education and teaching ;10° Expenditure relating to the organisation of school transport;11° Expenditure relating to social…
…and column of the same table: Applicable articles In the wording resulting from L. 511-9 and L. 511-10 Order no. 2021-796 of 23 June 2021 L. 511-11 Ordinance no. 2014-158 of 20 February 2014 L. 511-12…
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…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
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