Article 199 duovicies of the French General Tax Code
I. – Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects classified as historic monuments which they own. II. – The tax reduction applies when the following conditions are met: 1° The work is authorised and carried out in accordance with the requirements of article…