Article 195
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…
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Showing 4901–4910 of 56702 articles for “Art. Cass. 3e Civ. 30-1-1970 n° 68-12.096”
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…
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…
Intermediary associations may conclude fixed-term contracts with unemployed people experiencing particular social and professional difficulties, in application of article L. 1242-3. During the perform…
When, within a period of one year following presentation of the recommendation referred to in the first paragraph of article L. 335-7-1, the member of the Autorité de régulation de la communication au…
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
A standardised information sheet is provided, at the time of the first simulation, to any person who is offered or applies for insurance whose purpose is to guarantee repayment of a loan mentioned in…
Title III of Book I of this Part is applicable in the Wallis and Futuna Islands in the version resulting from Law no. 2022-1089 of 30 July 2022 putting an end to the exceptional regimes created to com…
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