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Showing 2130 of 6062 articles for Art. 12 déc. 2019

French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 234 decies A

I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies A

…1 December 2030 for those using the energies mentioned in a and b of the same 1, and from 1 January 2019 and until 31 December 2030 for those using the energies mentioned in c and d of the said 1, and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies E

…f later and deducted from the tax due in respect of that same year at the rate of one-sixth of the €12,500 or €25,000 limits and then, where applicable, for the balance over the following five years u…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies F

I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies G

I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporati…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies C

…ome tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly linked to the installa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 decies F

…out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditure relating to a dwelling, forming part of a tourist…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° quater : Tax reduction for investments in social hotel residences

Article 199 decies I

I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
29° bis : Tax reduction for contributions paid to forest clearing associations

Article 200 decies A

Subscriptions paid to authorised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry C…

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

Article 1636 B decies

I. - The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premise…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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