French General Tax CodeIn force
4: Determining taxable income
Article 32
1. Notwithstanding the provisions of
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Showing 121–130 of 133 articles for “Art. 156”
1. Notwithstanding the provisions of
…tax or natural persons participating in the operation within the meaning of 1° bis of I of article 156.III. - If, within five years of its acquisition or creation or during its normal period of use i…
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…
…n, participates in the operation within the meaning of the provisions of 1° bis of I of the article 156, the unused portion may be repaid from the third year, up to a maximum of €100,000 per year or €…
…tax or natural persons participating in the operation within the meaning of 1° bis of I of article 156.VI bis.-The interest-free repayable advance provided for in this article may be granted under th…
…l issued by the Fondation du Patrimoine, mentioned in the first paragraph of 3° of I of the article 156, and to housing financed by a loan mentioned in article D. 331-1 of the French Construction and…
…ANASm-1511.10810001.1045.10145.10155.1017Sm-1531.1061001.1022.10122.10132.1015Sm-1551.106//NANANASm-1561.106//NANANAEu-1451.106//NANANAEu-1461.106//NANANAEu-1471.106//2.10112.10122.1014Eu-1481.106//3.…
…ade, or natural persons participating in the operation within the meaning of 1° bis of I of Article 156 or, for the investments mentioned in 4 of I of this article, companies or bodies mentioned in th…
…fication of the results of the distributing company;3° To the sums mentioned in 2° of II of article 156 paid by virtue of a court decision that became final before 1 January 2006;4° (Repealed).
…label issued by the Fondation du patrimoine, mentioned in the first paragraph of 3° of I of article 156.The deduction for depreciation of housing acquired new, in the future state of completion or tha…
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