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Showing 10711080 of 3354 articles for Art. 19 nov. 2008

French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 quater A

La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.

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

Article 199 decies EA

The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…

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

The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…

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
12° : Tax reduction for certain overseas investments

Article 199 undecies B

…on for investments made by the company during the financial years beginning on or after 1 January 2019 and 1 January 2020 respectively. If the company has not completed any financial year, its turnove…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies E

…n the territory of their territorial authority that benefit from the provisions set out in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quate…

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
12° : Tax reduction for certain overseas investments

Article 199 undecies A

…se actual activity is in the sectors eligible for the application of the provisions of I of Article 199 undecies B. When the company allocates all or part of the subscription to the construction of bu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies F

…taken before 1 January 2010 or after each of their renewals, set aside the application of articles 199 undecies A, 199 undecies C and 199 novovicies and exclude certain business sectors from tax redu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies C

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AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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