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Showing 4041–4050 of 56298 articles for “Art. Cass. crim. – 1 June 2005 – no. 05-80351”
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…
…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 exceeds €10,777 th…
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…
…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 Single,…
…that they have no income separate from that which serves as the basis for the taxpayer's taxation: 1° His children under 18 years of age or infirm; 2° Under the same conditions, the children he has t…
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…
…d people experiencing particular social and professional difficulties, in application of article L. 1242-3. During the performance of these contracts, one or more agreements concluded pursuant to arti…
…he previous paragraph, the word "establishment" shall be understood within the meaning of Article 4(1)(3) of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013.A…
…laints submitted in application of I shall be lodged within the time limit specified in article R*. 196-5 of the Book of Tax Procedures and in the forms provided for by that same Book.III. - The tax r…
Articles 706-80 to 706-87 [Redaction conforme au dernier alinéa de l'article 1er de la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013], 706-95 à 706-103,706-105 and 706-106 are…
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