French General Tax Code
In forceSubject 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, according to the taxpayer's situation and family responsibilities.
The income corresponding to a full share is taxed by application of the tariff provided for in Article 197.
Gross tax is equal to the product of the contribution thus obtained multiplied by the number of units.
The tax due by the taxpayer is calculated from the gross tax less, where applicable, the tax reductions provided for by articles 199 quater C to 200, and, where applicable, the withholding taxes, levies and tax credits mentioned in article 117 quater, in I of l'article 125 A, to the articles 182 A, 182 A bis, 182 A ter, 182 B, 199 ter, 199 ter A, 199 quater B, at 4 of the 199 sexdecies article and at articles 200 quater to 200 quaterdecies.
For the application of the first paragraph, taxable income and the various elements used to determine it are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
