French General Tax CodeIn force
4: Determining taxable income
Article 29
Subject to the provisions of
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 91–100 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
Subject to the provisions of
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
…de in respect of fixed-income securities prior to their inclusion in this account are deducted from taxable income for the financial year in which they are included, with the exception of the portion…
…021 under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the lessor. The application of this article does not prevent the deduction of exp…
…with articles L. 443-6-2 to L. 443-6-13 of the construction and housing code are exempt from income tax.
…ction or extension work, as well as expenses in respect of which the owner benefits from the income tax credit provided for in article 200 quater or that provided for in article 200 quater A ;b bis) E…
…cle when the following conditions are met:1° The guarantor and the beneficiary of the guarantee are taxable on their profits according to a real tax regime;2° The remittances relate to the financial s…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
…by the lender. The portion of the remuneration corresponding to this income is subject to the same tax treatment as the income from the securities loaned.II. - 1. The financial securities borrowed an…
Net property income is equal to the difference between the amount of gross income and total property expenses.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More