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Article 200-0 A of the French General Tax Code

1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may not provide a reduction in tax due of more than an amount of €10,000. The total of the advantages mentioned in the first paragraph of this 1, retained within the limit of €10,000, increased…

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