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Showing 11411150 of 46956 articles for Art. 219 I b

French General Tax CodeIn force
I: Taxable persons

Article 5

Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 6

1. Each taxpayer is liable to income tax on the basis of both his personal profits and income and those of his children and persons considered to be his dependants within the meaning of the articles 1…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 8

Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 8 quater

Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 8 quinquies

Each member of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 7

The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Title I: SCOPE

Article L110-4

Without prejudice to European Union law, Book II of this Code governs the entry, residence and expulsion of European Union citizens, foreign nationals assimilated to them and foreign nationals who are…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Title I: SCOPE

Article L110-6

Any foreigner, irrespective of the category to which he belongs by virtue of his residence in France, may acquire French nationality under the conditions laid down in Title I bis of Book I of the Civi…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Title I: SCOPE

Article L110-1

Subject to European Union law and international conventions, this Code governs the entry, residence and removal of foreign nationals in France, as well as the exercise of the right of asylum. This Cod…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Title I: SCOPE

Article L110-3

Foreigners within the meaning of the present code are persons who do not have French nationality, either because they have a foreign nationality or because they have no nationality. Foreigners within…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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