French General Tax CodeIn force
Chapter 1: Income tax
Article 175
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Showing 3721–3730 of 56490 articles for “Art. Cass. 1ère civ. 29-1-2002”
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1° With a view to controlling the profits used as a basis for income tax, taxpayers making industrial, commercial or craft profits, non-commercial or similar profits or agricultural profits subject to…
1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
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…
In order for their family dependents to be taken into account, taxpayers must send the administration a declaration stating the surname, first names, date and place of birth of each of their children…
A reliable copy has the same probative value as the original. Reliability is left to the discretion of the judge. Nevertheless, an enforceable or authentic copy of an authentic writing is deemed relia…
The provisions subject to land registration of the deeds referred to in articles 1025, 1030, 1031, 1053, 1054, 1055,1066, 1067 and 1088 as well as those relating to the transactions referred to in art…
When a company manager concludes a contract for the performance of work or the supply of services with a contractor who recruits the necessary labour himself and the latter is not the owner of a busin…
The delegating federations, where applicable in coordination with the professional leagues they have created, shall draw up a charter of ethics and professional conduct in accordance with the principl…
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