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XLVI: Tax credit for interest-free repayable advances to finance work to improve the energy performance of older homes

Article 244 quater U of the French General Tax Code

I. – 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and which has its registered office in a Member State of the European Union or in another State party to the Agreement on the European Economic Area which has entered into an administrative assistance agreement with France…

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