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Showing 5331–5340 of 56861 articles for “Art. Cass. com. 20-1-1966 n° 68”
An adaptation period of a maximum duration of one year is used to ensure the technical and administrative skills of the Agency's inspectors, mentioned in 1° of articles L. 5146-1 and L. 5146-2, and to…
If, on expiry of the deadline set in the formal notice pursuant to article L. 1334-15, the owner or operator of the built property has not implemented the prescribed measures or has not had an expert…
A branch agreement may include, where appropriate in the form of a standard agreement indicating the various choices left to the employer, specific stipulations for companies with fewer than fifty emp…
In Saint-Pierre-et-Miquelon, the Social Welfare Fund is responsible for collecting the contributions mentioned in 2° to 4° of I of Article L. 6131-1 and, where applicable, from 1 January 2024, those m…
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…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
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…
…ss than or equal to €78,570;- 41% for the fraction greater than €78,570 and less than or equal to €168,994;- 45% for the fraction greater than €168,994 .2. The tax reduction resulting from the applica…
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…
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