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Article 200 undecies of the French General Tax Code

I. – Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of persons made available by a third party….

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Article 200 terdecies of the French General Tax Code

I. – Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle them to an income tax credit in respect of the loan interest paid by these persons in respect of the first five annual repayments. Interest on loans that are allocated to the repayment in…

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Article 200 quaterdecies of the French General Tax Code

I. – Taxpayers domiciled in France for tax purposes within the meaning of l’article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation tax that makes it available to them free of charge, are eligible for an income tax credit in respect of interest on loans taken out with a financial institution in respect of this transaction, as…

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Article 200 quindecies of the French General Tax Code

I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December 2027. II.-The tax credit applies to II.-The tax credit applies to: 1° To the purchase price of land in the nature of woods and forests or bare land to be afforested where the surface area…

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Article 200 sexdecies of the French General Tax Code

I. – A. – When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first subscription, for a minimum period of twelve months, to a newspaper, a publication with a frequency of no more than quarterly or an online press…

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