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Showing 11–20 of 60457 articles for “Art. Art. 200 A”
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
This book lays down the rules applicable to the entry, residence and removal of: 1° European Union citizens, as defined in Article L. 200-3; 3° Family members of European Union citizens and foreign na…
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