French Legislation In English

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Showing 451460 of 2313 articles for Art. 763 and 764 · CGI Art. 973

French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter-0 B

…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.…

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
12° : Tax reduction for certain overseas investments

Article 199 undecies B

…int-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, as part of a business carrying…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies E

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…

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

…dinary law that publish one or more press publications or online press services providing political and general information, or one or more press publications or online press services devoted largely…

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

…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…

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

…he takeover referred to in the first paragraph give the purchaser at least 25% of the voting rights and rights in the corporate profits of the company taken over. For the assessment of this percentage…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° quater : Tax reduction for interest on deferred payment granted when a farm is transferred

Article 199 vicies A

…least half of the transfer price occurs on the date of conclusion of the contract referred to in a and the balance during a period between the eighth and twelfth year following that of this event;

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° quinquies : Tax reduction granted for the capital financing of cinematographic or audiovisual works

Article 199 unvicies

…icle 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capital or capital increases of companies defined in Article 23…

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

…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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