Article 200 quater A
1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacem…
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Showing 1651–1660 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacem…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
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. 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…
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…
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…
…orised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry Code or in the massifs refe…
…e not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect…
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…
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…
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