French General Tax CodeIn force
12° : Tax reduction for certain overseas investments
Article 199 undecies C
Open the article to read the full text in English.
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 21–30 of 4204 articles for “Art. 199 undecies B”
Open the article to read the full text in English.
Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, unde…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
I. - Functional allowances received by local elected representatives pursuant to the General Code of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
Open the article to read the full text in English.
Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
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