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Showing 7561–7570 of 52210 articles for “Art. al. 1”
In the case of supply or service contracts, a variant may not be rejected solely on the grounds that, if it were accepted, it would lead to a service contract instead of a supply contract or to a supp…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
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…
…ibility, notwithstanding the payment or receipt of maintenance for the upkeep of the said children (1).
…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 payments in full discharge provided for by…
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…
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…
Representation does not take place in favour of ascendants; the nearest, in each of the two lines, always excludes the most distant.
Without prejudice to the penalties set out in article L. 111-3, the Prefect may, under the conditions set out in articles R. 322-3 and R. 322-9, order the closure of an establishment whose operator op…
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