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 4781–4790 of 52936 articles for “Art. CADF/AC n° 1/2018 aff. 2017-31”
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…
The liquidator shall at any time, at the request of the juge-commissaire or the procureur de la République, submit a statement of foreseeable legal costs, which shall include: 1° Details of foreseeabl…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
Filing of the agreement provided for in article 229-1 of the Civil Code with the minutes shall give rise to the collection of a fixed fee in accordance with the table below:Number of the service (tabl…
The following are exempt from the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duratio…
The grouping referred to in Article L. 6113-10 is subject to the provisions of Chapter II of Law No. 2011-525 of 17 May 2011 on simplifying and improving the quality of law, subject to the following p…
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
The account of an employee who has worked half or more of the legal or collectively agreed working time over the year is topped up for that year up to a maximum amount. The value of this ceiling may n…
When the debtor, a natural person, also applies for the benefit of a professional recovery procedure, he must specify, in addition to the inventory, the methods used to value his assets. The inventory…
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