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Showing 4150 of 197 articles for Art. 199 tervicies

French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies G

The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies E

…n the territory of their territorial authority that benefit from the provisions set out in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quate…

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

Article 199 decies EA

The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies B

…al of the company mentioned in the same paragraph, from the tax reductions provided for in Articles 199 undecies A, 199 terdecies-0 A or 199 terdecies-0 AB and the company mentioned in the twenty-seve…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies A

…se actual activity is in the sectors eligible for the application of the provisions of I of Article 199 undecies B. When the company allocates all or part of the subscription to the construction of bu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Tax reduction granted to members of approved management centres or associations

Article 199 quater B

Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter C

I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter D

I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter L

The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Tax credit for contributions paid to trade unions and national professional military associations

Article 199 quater C

Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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