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Showing 101–110 of 8633 articles for “Art. 199 undecies D”
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
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…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
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…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
I. - 1° The sums paid into the share savings plan are used for one or more of the following purposes : a) Shares, with the exception of those mentioned in article L. 228-11 of the French Commercial Co…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
The tax credit defined in article 244 quater E is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter D.
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