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Showing 461–470 of 2313 articles for “Art. 4 and CGI Art. 111”
…ting income tax, be divided into a certain number of units, determined in accordance with Article 194, according to the taxpayer's situation and family responsibilities. The income corresponding to a…
…g to double taxation. If so, the tax is calculated by adding the remuneration to the taxable income and making a deduction from the figure obtained in proportion to the amount of that remuneration.
…st mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetary and Financial Code included in this fund.…
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…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
…nts made in respect of cash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% f…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to far…
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