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Showing 2171–2180 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The amount of the grant is set at €20,000.When the application is submitted by two authors, the amount of the grant is shared as agreed between them.The grant is paid in a single instalment at the tim…
…s of the European Union of its decisions granting a derogation in the cases provided for in Article 20 of Council Directive 2013/59/Euratom of 5 December 2013 laying down basic safety standards for he…
…d column of the same table: Applicable articlesIn the wording resulting fromL. 511-35 Ordinance no. 2020-1142 of 16 September 2020 L. 511-36 Order no. 2013-544 of 27 June 2013 L. 511-37 Order 2017-110…
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…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
…t 31 December of the year of taxation or at the date of death in the case of taxation under article 204.
…rench source; in this case, the tax may not be less than an amount calculated by applying a rate of 20% to the fraction of net taxable income less than or equal to the upper limit of the second bracke…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
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…
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