Article 197 A
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
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Showing 641–650 of 64163 articles for “Art. II-1°”
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
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…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
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…
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…
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…
The holder of the marketing rights for the medicinal product which is the subject of the early access authorisation or, where applicable, his authorised representative, shall immediately forward to th…
In order to be able, pursuant to Article L. 321-2, to manage voluntary sales of furniture by public auction, notaries must first have completed, at their own expense, a sixty-hour training course cove…
The declaration of the public interest in the abstraction of water for human consumption referred to in article L. 1321-2 is published in the departmental registry of administrative acts and is displa…
The accounting officer is required to exercise: 1° As regards revenue, control:-authorisation to collect revenue;collection of debts and the regularity of reductions and cancellations of revenue order…
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