According to the Finance Law for 2013 (Loi de finances pour 2013, LF 2013), the cap for the overall amount of tax credits (under article 200-0 A of the French Tax Code) for 2013 is EUR 10.000.
In 2012, the cap for the overall amount of tax credits was EUR 18.000 + 4% of the taxable income. This amount has been reduced in the Finance Law for 2013 and the reference to the taxable income has been removed.
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IBFD source
