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Showing 3661–3670 of 67067 articles for “Art. I-a sexies-0 bis”
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
…hildren and persons considered to be his dependants within the meaning of the articles 196 et 196 A bis. Income received by children deemed to be equally dependent on either of their parents is, in th…
…article 3 of decree no. 55-594 of 20 May 1955 as amended or under those provided for in article 239 bis AA ;4° Of the sole member of a limited liability company where that member is a natural person;5…
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
…he co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights in the results de…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
Without prejudice to European Union law, Book II of this Code governs the entry, residence and expulsion of European Union citizens, foreign nationals assimilated to them and foreign nationals who are…
…f his residence in France, may acquire French nationality under the conditions laid down in Title I bis of Book I of the Civil Code.
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