French Legislation In English

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Showing 481490 of 36481 articles for Art. L 225-244

French General Tax CodeIn force
XLVII: Tax credit for credit institutions and finance companies that grant zero-rate loans for first-time home ownership

Article 244 quater V

I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B

I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXV: Tax credit for interest-free repayable advances to finance the acquisition or construction of a principal residence

Article 244 quater J

I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXVIII: Tax credit for executive training

Article 244 quater M

I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVIII: Tax credit for competitiveness and employment

Article 244 quater C

I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXX : Tax credit for certain investments made and operated in Corsica

Article 244 quater E

I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLVI: Tax credit for interest-free repayable advances to finance work to improve the energy performance of older homes

Article 244 quater U

I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XL : Tax credit for arts and crafts

Article 244 quater O

I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLIX: Tax credit for low-income housing associations investing in new housing in overseas France

Article 244 quater Y

5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…

AI translation · Updated 8 Nov 2023Open Article
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