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Showing 110 of 242 articles for Art. 199 terdecies-OA

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 AA

Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
15° ter : Tax reduction granted for cash subscriptions to the capital of press companies.

Article 199 terdecies-0 C

…respect of subscriptions that have given entitlement to the tax reductions provided for in articles 199 undecies B, 199 terdecies 0 A, or 199 terdecies-0 B of this code.5. The benefit of the tax reduc…

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 AB

…xation, less the amount of payments giving entitlement to the tax reduction provided for in Article 199 terdecies-0 A. The fraction of payments made in any one year that exceeds the limits set out in…

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

…criptions 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 vers…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
15° bis : Tax reduction for loans taken out to take over a business

Article 199 terdecies-0 B

…f subscriptions that have given entitlement to the tax reduction provided for in I to IV of Article 199 terdecies-0 A.Interest entitling to the tax reduction referred to in I may not give entitlement…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
32°: Tax credit for students to finance their higher education

Article 200 terdecies

…The tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If it exceeds the t…

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

Article 39 terdecies

1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 octies : Activities created in defence restructuring zones

Article 44 terdecies

…ce restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du territoire et dans les emprises foncièr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 terdecies

Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 terdecies

For the purposes of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have…

AI translation · Updated 8 Nov 2023Open Article
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