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Showing 161170 of 182 articles for Art. 1649 undecies

French Monetary and Financial CodeIn force
Section 6b: SME Innovation Account

Article L221-32-5

…SME innovation account may not give entitlement to the tax reductions provided for in articles 199 undecies A, 199 undecies B, 199 terdecies-0 A, 199 terdecies-0 AB, 199 terdecies-0 C and 199 unvicie…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Treatment of losses incurred before joining the group

Article 223 I

…g from the contributions subject to an approval issued under the conditions provided for in article 1649 nonies.Authorisation is granted when:a. The transaction is placed under the regime provided for…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 A

…tions which have given entitlement to the tax reductions provided for in f or g of 2 of article 199 undecies A, articles 199 undecies B, 199 terdecies-0 B, 199 unvicies or 885-0 V bis, in the version…

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

Article 199 decies G bis

…of one of the tax credits or reductions provided for in articles 199 decies E to 199 decies G, 199 undecies B, 199 sexvicies and 244 quater W is exclusive of the benefit of the provisions of this art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…label issued by the Fondation du patrimoine, articles 199 decies E to 199 decies G bis, article 199 undecies A, article 199 tervicies, to article 199 septvicies and to 1° to 3° and 6° of II of article…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Assessment of tax

Article 221

…ued by the Minister responsible for the budget in accordance with the procedures set out in Article 1649 nonies, are not considered to result in the cessation of business:1°) The temporary disappearan…

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

Article 156

…e dwelling or the same subscription of securities, use the tax reductions mentioned in Articles 199 undecies or 199 undecies A and offset a property deficit against overall income.4° (Repealed as from…

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

Article 39 octies A

…company with the undertakings or conditions to which approval is subject, the provisions of Article 1649 nonies A shall apply to the credit institution or finance company.

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

Article 200 quaterdecies

…ions.IX. - The provisions of this article are exclusive of those mentioned in a of 2 of Article 199 undecies A.X. - This article applies to transactions for which each of the loans contributing to the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…

AI translation · Updated 8 Nov 2023Open Article
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