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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 2nd Subsection: Overall income | I: Taxable income | Article 163 bis E of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        2nd Subsection: Overall income
        I: Taxable income

Article 163 bis E of the French General Tax Code

Article 163 bis E of the French General Tax Code

November 8, 2023
11:40 am

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

Original in French 🇫🇷

Article 163 bis E

Les exonérations d’impôt sur le revenu résultant des 25° et 26° de l’article 81 s’appliquent sous réserve des dispositions de l’article 150-0 D.

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