French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits
Article 199 ter B
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Showing 2491–2500 of 43747 articles for “Art. s. L. 145-19 et L. 145-20”
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The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
…owned by a company not subject to corporation tax, on condition that the shareholder undertakes to retain all of his or her shares until the end of the nine-year period referred to in the fifth paragr…
Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…
…ion 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 social purpose hotel reside…
…s A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in respect of the same tax year, may not exceed an amount of €40,000 comprising in…
Reasons shall be given for any refusal to execute an order freezing property or evidence. It shall be notified without delay to the judicial authority of the issuing State by any means that leaves a w…
The decisions of the Paris Sentence Enforcement Court provided for in this section may be appealed in accordance with the second paragraph of Article 712-1.
The recordings and data collected during the operations carried out pursuant to this section shall be destroyed, at the request of the public prosecutor or the public prosecutor, on expiry of the stat…
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