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Showing 291300 of 1084 articles for Art. 80 quater

French General Tax CodeIn force
Subsection 4: Chargeable event and assessment of the tax

Article 1635 quater F

…ed in I. The characteristics of the building are assessed on the due date specified in article 1635 quater G. . However, in accordance with the fourth paragraph of article L. 410-1 of the town plannin…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A quater

…xation from 1 January 2016, assigned directly to the operations mentioned in a of II of Article 244 quater Band assessed pursuant to article 1499.The benefit of the allowance is subject to compliance…

AI translation · Updated 7 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 Y

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…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Private equity funds.

Article D214-80-5

The funds referred to in Article D. 214-80 shall send subscribers an information letter within the same timeframe as that applicable to the annual report. This letter shall present, for each fund and,…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B

…ity.When the partnerships mentioned in articles 8 and 238 bis L or groups mentioned in articles 239 quater, 239 quater B, 239 quater C and 239 quater D are not subject to corporation tax, the tax cred…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXX : Tax credit for certain investments made and operated in Corsica

Article 244 quater E

…e by companies subject to the tax regime of Article 8 or by the groupings mentioned in articles 239 quater or 239 quater C, the tax credit may be used by their members, in proportion to their rights i…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 1: General provisions

Article 80-1-1

…s status if he considers that the conditions laid down in the first and third paragraphs of Article 80-1 are no longer met. This request may be made at the end of a period of six months following the…

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

…the partnerships referred to in Articles 8 and 238 bis L, or groupings referred to in Articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax, the tax credit may be used…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxes levied for the benefit of the Ile-de-France region

Article 1599 quater D

…s of this tax are decided, before 31 December each year, for the following year, up to a ceiling of 80 million euros, by the Ile-de-France regional council and notified to the tax authorities. The pro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater K

I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…

AI translation · Updated 8 Nov 2023Open Article
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