French Civil CodeIn force
Section 1: The nature and essence of the deposit contract.
Article 1920
Filing is voluntary or required.
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Showing 41–50 of 53228 articles for “Art. CJUE 20-1-2021 aff. 655/19”
Filing is voluntary or required.
The same applies to a contract under which the annuity was created on the life of a person suffering from the illness from which he died within twenty days of the date of the contract.
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…
1. By way of derogation from the foregoing provisions, the taxable income of single, divorced or widowed taxpayers who do not have any children in their exclusive, main or deemed equally shared parent…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
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…
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
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 aid awarded in the form of a grant is intended to cover current cash flow requirements.The aid awarded in the form of an advance is intended to finance the works, investments or training referred…
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