Article R5146-1-1
An adaptation period of a maximum duration of one year is used to ensure the technical and administrative skills of the Agency's inspectors, mentioned in 1° of articles L. 5146-1 and L. 5146-2, and to…
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Showing 6851–6860 of 52884 articles for “Art. n° 16-10.271 FS-PBI — RJDA 1/18 n° 79”
An adaptation period of a maximum duration of one year is used to ensure the technical and administrative skills of the Agency's inspectors, mentioned in 1° of articles L. 5146-1 and L. 5146-2, and to…
The rules for recycling euro banknotes are set out in the Decision of the European Central Bank of 16 November 2010 on the authenticity and fitness checking and recirculation of euro banknotes (ECB/20…
The provisions relating to professional secrecy, set out in the last paragraph of article R. 6251-2, are applicable to the experts appointed by the consular chambers mentioned in article R. 6261-16.
Each expert appointed by the consular chambers mentioned in article R. 6261-16 draws up an annual activity report. This report is sent by the president of the chamber concerned to the regional prefect…
The holder of a savings account is entitled to the priority provided for in article R. 6341-16 in the year preceding or following the expiry of the savings plan and for training of a maximum duration…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
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…
I. - As regards the 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…
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…
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