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Showing 78917900 of 28915 articles for Art. Cons. conc. n° 91-D-42 du 22 Oct 1991

French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies EA

The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies G

The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…

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

I. - An income tax reduction is introduced for 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 so…

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

Article 199 undecies D

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
29° bis : Tax reduction for contributions paid to forest clearing associations

Article 200 decies A

…ry Code or in the massifs referred to in articles L. 133-1 and L. 133-2 of the same code. The tax reduction is equal to 50% of the contributions paid taken up to a limit of €1,000 per tax household. T…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 234 decies A

…cle 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis D

In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV quinquies: Tax regime for health and social cooperation groups and their members

Article 239 quater D

The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies D

The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3° Capital gains distributed by undertakings for collective investment in transferable securities and certain collective investments

Article 242 ter D

Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…

AI translation · Updated 8 Nov 2023Open Article
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