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Showing 731–740 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
…Article L. 232-2 of the Code de l'action sociale et des familles.The services defined in 2°, 4° and 5° of I and in 8° to 10°, 15°, 16°, 18° and 19° of II of article D. 7231-1 of the Labour Code, in th…
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I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
…ubject to the following reservations:1° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood on 31 December 2017, relating to the exercise of a financial, building constr…
…giving entitlement to the tax reduction provided for in 1 of this I are deducted up to a limit of €50,000 for single, widowed or divorced taxpayers and €100,000 for married taxpayers or taxpayers und…
…satory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorce agreement by mutual consent taking…
…code;2° - until 31 December 2023, located in a run-down old quarter delimited pursuant to Article 25 of Law no. 2009-323 of 25 March 2009 on mobilisation for housing and the fight against exclusion w…
…to the production or delivery of a new building within the meaning of 2° of 2 of I of the article 257 ;c) Housing that does not meet the decency requirements, as set out in article 6 of law no. 89-46…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
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