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Showing 891900 of 3264 articles for Art. 24 mars 1998

French General Tax CodeIn force
XXXVII: Tax credit for organic farming

Article 244 quater L

I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLVII: Tax credit for credit institutions and finance companies that grant zero-rate loans for first-time home ownership

Article 244 quater V

I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLVIII: Tax credit for new productive investments in overseas France

Article 244 quater W

…département in which the investment is made or for the organisations mentioned in 1 of I of Article 244 quater X, the tax credit also applies:1° To the acquisition or construction of new rental housin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B

…mentioned in a to j of II of this article and the expenditure mentioned in 1 of A of II of article 244 quater B bis.II. - The research expenses giving rise to entitlement to the tax credit are:a) Dep…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XL : Tax credit for arts and crafts

Article 244 quater O

I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVIII: Tax credit for competitiveness and employment

Article 244 quater C

…r year. Remuneration, as defined for the calculation of social security contributions in article L. 242-1 du code de la sécurité sociale, not exceeding two and a half times the minimum growth wage cal…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXV: Tax credit for interest-free repayable advances to finance the acquisition or construction of a principal residence

Article 244 quater J

…he holder of the "mobility inclusion" card bearing the "disability" mention mentioned in article L. 241-3 of the Code de l'action sociale et des familles;b) When the beneficiary of the repayable advan…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLVI: Tax credit for interest-free repayable advances to finance work to improve the energy performance of older homes

Article 244 quater U

I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLIX: Tax credit for low-income housing associations investing in new housing in overseas France

Article 244 quater X

…The conditions set out in 3 of this I are met. d) The conditions mentioned in 3 of VIII of article 244 quater W are also met.6. Also eligible for the tax credit is demolition work prior to the constr…

AI translation · Updated 8 Nov 2023Open Article
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