impôt sur le revenu – Impossibilité de bénéficier de plus d'une demi-part supplémentaire

This written question concerns the rules for claiming additional tax allowances for income tax in France. It asks about the conditions under which a taxpayer can benefit from more than one half-allowance. This affects individuals liable for income tax in France. The question seeks clarification on the application of specific tax provisions related to family status and dependents.