qu‘ils présentent le caractère de foyer de l’argent emprunté

English translation: that they reflect the true nature of the borrowed funds

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

French term or phrase:	qu‘ils présentent le caractère de foyer de l’argent emprunté
English translation:	that they reflect the true nature of the borrowed funds
Entered by:	Ghyslaine LE NAGARD

05:51 May 24, 2008

French to English translations [PRO]
Law: Taxation & Customs

French term or phrase: qu‘ils présentent le caractère de foyer de l’argent emprunté

Par un courrier rappelé en référence, vous aviez souhaité savoir si la limitation du taux prévue par l’article 21.I. c) du code des impôts (CI) devait s’appliquer aux intérêts d’un prêt consenti à une société par un associé.

Par un courrier du 30 janvier 2001, il vous avait été répondu que « des intérêts supportés par la société seront intégralement déductibles au titre des charges financières à la condition, bien entendu, ///qu‘ils présentent le caractère de foyer de l’argent emprunté,/// et que la charge financière se rattache à la gestion normale de l‘entreprise qui a contracté pour ses besoins et dans l’intérêt de l’exploitation conformément aux conditions posées par l’article 21.I du CI ».

Thanks for your help.

Ghyslaine LE NAGARD
New Caledonia

that they reflect the true nature of the borrower's household

Explanation:
that they reflect the true nature of the borrower's household

Selected response from:

:::::::::: (X)
Iraq
Local time: 09:30

Grading comment

Thanks
2 KudoZ points were awarded for this answer

Summary of answers provided

4 +1

that they reflect the true nature of the borrower's household

:::::::::: (X)

3 +1

that they are consistent with the source/type of loan

B D Finch

Answers

9 mins confidence:

peer agreement (net): +1

that they reflect the true nature of the borrower's household

Explanation:
that they reflect the true nature of the borrower's household

:::::::::: (X)
Iraq
Local time: 09:30
Native speaker of:

English
PRO pts in category: 10

Grading comment

Thanks

4 hrs confidence:

peer agreement (net): +1

that they are consistent with the source/type of loan

Explanation:
Might this be to ensure that the interest and conditions of the loan are not distorted in order to gain a tax advantage?

B D Finch
France
Local time: 09:30
Native speaker of: English
PRO pts in category: 35

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qu‘ils présentent le caractère de foyer de l’argent emprunté

English translation: that they reflect the true nature of the borrowed funds

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qu‘ils présentent le caractère de foyer de l’argent emprunté

English translation: that they reflect the true nature of the borrowed funds

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