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Showing 4021–4030 of 66699 articles for “Art. 1 and Ann. 1”
The sentenced person whose sentence is suspended pursuant to Article 720-1-1 is placed under the supervision of the territorially competent sentence enforcement judge pursuant to the provisions of art…
…ought before the competent court, the report drawn up with the device provided for in Article A. 37-19 is, at the request of the authority to which the complaint is made, printed on a white sheet of p…
…nts for which he is liable in respect of income tax, both for the year in which the change occurred and for previous years not affected by the statute of limitations, may validly be assessed at the pl…
…4 B are taxable at the place determined by joint order of the ministers responsible for the economy and the budget.
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…
…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 exceeds €10,777 th…
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…
…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 Single,…
…that they have no income separate from that which serves as the basis for the taxpayer's taxation: 1° His children under 18 years of age or infirm; 2° Under the same conditions, the children he has t…
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…
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