Article 196 B
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…
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Showing 7391–7400 of 51062 articles for “Art. II-6°”
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…
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…
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…
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…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
The Group Works Council receives information on the activity, financial situation, annual or multi-annual employment trends and forecasts, and any preventive measures envisaged in the light of these f…
In the event of a takeover bid being announced for the dominant undertaking in a group, the employer of that undertaking shall immediately inform the group works council. The provisions set out in art…
Chiropodists, on the basis of a diagnosis of chiropody which they have established beforehand, are the only ones qualified to treat directly epidermal disorders, limited to the horny layers and nail d…
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