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Showing 2130 of 5447 articles for Art. 13 déc. 2018

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies B

…anuary 2019 and until 31 December 2020 that have been the subject of a firm order from 20 September 2018. It also applies to the goods referred to in the same 1° to 7° manufactured as from 1 January 2…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies C

…l of nitrogen oxides below that corresponding to Tier III as defined in paragraph 5.1 of regulation 13 of Annex 6 to the International Convention for the Prevention of Pollution from Ships. This 3° al…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies D

…es a new asset mentioned in I of this article under the conditions provided for in 1 of article L. 313-7 of the French Monetary and Financial Code under a leasing contract or under a lease with a purc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies F

…roperty mentioned in I and II of this article under the conditions provided for in 1 of article L. 313-7 of the French Monetary and Financial Code under a leasing contract or a hire purchase contract…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies G

…ess that leases a new property mentioned in I under the conditions provided for in 1 of article L. 313-7 of the French Monetary and Financial Code under a leasing contract or a hire purchase contract…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies A

…that rents out a new property mentioned in I under the conditions provided for in 1 of article L. 313-7 of the Monetary and Financial Code may deduct an amount equal to 40%, or 60% in the case of an…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies E

…viding driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integrati…

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

Article 199 decies F

1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…

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

Article 199 decies E

Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…

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
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Mariela Petrova

Mariela Petrova

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