Article 157 bis
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
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Showing 1391–1400 of 51196 articles for “Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B”
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
Where it is available, the certified information referred to in Article L. 4221-16-1 shall serve as supporting documents for the fulfilment of the obligations laid down in Article L. 4221-16.
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
The Board may take a decision to close the case if it finds that the offence of which the person concerned is accused has not been established. This decision shall be notified to the person concerned…
The late payment interest provided for in
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…
When, as the authority responsible for supervision on a consolidated basis, the Autorité de contrôle prudentiel et de résolution receives an application for approval or exemption from approval referre…
…eforming integration policies and Order no. 2010-686 of 24 June 2010 extending and adapting the loi n° 2008-1249 du 1er décembre 2008 généralisant le revenu de solidarité active et réformant les polit…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
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