French Legislation In English

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Showing 221230 of 69883 articles for Art. I-1°-a ter

French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 I bis

…ied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of general scope taken un…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
15° ter : Tax reduction granted for cash subscriptions to the capital of press companies.

Article 199 terdecies-0 C

…on is taken into account, for the purposes of the tax reduction, within the limit of the fraction determined by taking into account: In the numerator, the amount of the payments made by the taxpayer i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° quater : Tax reduction for investments in social hotel residences

Article 199 decies I

I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Social debt repayment contributions paid to the social debt repayment fund (Caisse d'amortissement de la dette sociale)

Article 1600-0 I

The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors' items and antiques are subject is established, controlled and collected in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter S

I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Common provisions

Article 1649 quater K ter

The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…

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

Article 1594 I bis

The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1840 W ter

…of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter or failure to submit these declarations within the prescribed time limits will result in the app…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B ter

…hare savings plan mentioned in article 163 quinquies D in the event of a withdrawal or redemption after the expiry of the fifth year;c) Capital losses charged in the year preceding that in respect of…

AI translation · Updated 7 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
Common Questions

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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.

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