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Showing 2130 of 4456 articles for Art. 14 déc. 1993

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies B

…l and medium-sized enterprises within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in applic…

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

Article 39 decies D

…t using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gases an…

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

Article 39 decies G

…l and medium-sized enterprises within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in applic…

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

Article 39 decies A

I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…

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

Article 39 decies E

…e. IV. IV.-The benefit of the deduction is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functi…

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

Article 199 decies F

1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…

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

Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…

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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