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Showing 191–200 of 666 articles for “Art. 117 quater”
…ch the expenses are actually incurred, after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If the tax credit excee…
…ed in I. The characteristics of the building are assessed on the due date specified in article 1635 quater G. . However, in accordance with the fourth paragraph of article L. 410-1 of the town plannin…
…xation from 1 January 2016, assigned directly to the operations mentioned in a of II of Article 244 quater Band assessed pursuant to article 1499.The benefit of the allowance is subject to compliance…
…ity.When the partnerships mentioned in articles 8 and 238 bis L or groups mentioned in articles 239 quater, 239 quater B, 239 quater C and 239 quater D are not subject to corporation tax, the tax cred…
…e by companies subject to the tax regime of Article 8 or by the groupings mentioned in articles 239 quater or 239 quater C, the tax credit may be used by their members, in proportion to their rights i…
…the partnerships referred to in Articles 8 and 238 bis L, or groupings referred to in Articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax, the tax credit may be used…
…ax regime provided for in article 8, excluding joint ventures, or a group mentioned in articles 239 quater or 239 quater C, the shares of which are held directly by companies subject to corporation ta…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
…tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the…
…tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If it exceeds the tax d…
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