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Showing 2130 of 43711 articles for Art. 2 déc. 1998

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies D

…ent 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…

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

Article 39 decies F

…fall into one of the following categories: 1° Equipment and tooling used in industrial operations; 2° Handling equipment; 3° Engines installed in the equipment mentioned in 1° and 2°. The deduction a…

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 A

…business, when they fall within the categories of vehicles with a total authorised laden weight of 2.6 tonnes or more that exclusively use one or more of the following energies:a) Natural gas and bio…

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

Article 39 decies C

…me 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 installat…

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

Article 39 decies E

…oviding driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integrat…

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

Article 1636 B decies

…le 1609 quinquies C vote the rate of the business property tax within the limits defined in b of 1, 2, 3 and 5 of I of article 1636 B sexies and in l'article 1636 B septies.However, the obligation to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 decies F

…f Article 4 B who carry 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, for…

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

…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 social purpose hotel residence defined in

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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