Title I: Direct taxes and similar levies

I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for the purposes of income tax, a return including the said income, the sum to which the said income has given rise, by virtue of the articles 119 bis and 1678 bis, is deducted from the amount…

Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund. For each year, the fund manager calculates the total sum to which the income received and the capital gains realised by the fund give entitlement. The right of each unitholder to deduct tax is determined in proportion to their…

Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetary and Financial Code included in this fund. For each year, the fund management company referred to in article L. 214-61 of the same code calculates the total sum to which the income received and the…

I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account for the calculation of the tax credit were invoiced by the research and knowledge dissemination organisation. The excess tax credit constitutes a claim on the State for the same amount. This claim is used to pay…

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 credit was paid. The excess tax credit is credited to the taxpayer in the same amount. This claim is used to pay the income tax due for the three years following the year in respect…

I. – The tax credit defined in’article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or leased. Where the eligible assets are acquired, created or leased in respect of a financial year that does not coincide with the calendar year, the corresponding tax credit is deducted from the income…

The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.