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Showing 531–540 of 70899 articles for “Art. I-1° and II”
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
…aken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of maintenance for the upkeep of the said children (1).
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached.If the connected person is marrie…
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
…g to double taxation. If so, the tax is calculated by adding the remuneration to the taxable income and making a deduction from the figure obtained in proportion to the amount of that remuneration.
…tioned in this section are defined by joint orders of the Minister responsible for consumer affairs and the ministers concerned. For the application of the provisions of article R. 451-1, European reg…
…bour Inspector, in the event of :1° Circumstances beyond the employer's control, which are abnormal and unforeseeable;2° Exceptional events whose consequences could not have been avoided.
When the valuation is carried out in accordance with 2° of Article L. 214-24-15, the AMF may require that the valuation procedures implemented by the AIF or its management company, as well as the valu…
The AIF or its management company shall ensure that procedures are in place for the appropriate and independent valuation of the assets of the AIF and the calculation of the net asset value of its uni…
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