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Showing 2071–2080 of 47576 articles for “Art. 15 II”
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…
…first paragraph, persons considered to be dependent on the taxpayer by virtue of article 196 A bis.II. For the taxation of single or divorced taxpayers living alone, the number of units provided for…
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…
When it is brought to the attention of the public prosecutor that a document alleged to be forged is in a public depository or has been drawn up in a public depository, the public prosecutor may go to…
In all investigations for forgery, the investigating judge, as soon as the document alleged to be forged has been produced before him or has been placed in the hands of the court, shall order it to be…
In the event that the defendant intends to make use of the document alleged to be false, the first president must refer the parties to appeal before such court as he may designate in order to proceed,…
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