French General Tax CodeIn force
XXVI: Deductions on capital gains provided for in article 244 bis
Article 244 quater A
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Showing 891–900 of 2791 articles for “Art. 24 nov. 2004”
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Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…
…the creation and operation of establishments mentioned in the first two paragraphs of Article L. 2324-1 of the Public Health Code and providing childcare for their employees' children under the age o…
…eries and aquaculture sector.IV. - I and Ia apply to training hours carried out until 31 December 2024.
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…
…département in which the investment is made or for the organisations mentioned in 1 of I of Article 244 quater X, the tax credit also applies:1° To the acquisition or construction of new rental housin…
…mentioned in a to j of II of this article and the expenditure mentioned in 1 of A of II of article 244 quater B bis.II. - The research expenses giving rise to entitlement to the tax credit are:a) Dep…
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
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