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Showing 9881–9890 of 17003 articles for “Art. 150 V”
…ropean Parliament subject to the European tax mentioned in the same Article 12, double taxation is avoided by granting a tax credit equal to the amount of European tax paid, up to the limit of the tax…
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
…of this period.The claim is inalienable and non-transferable, except in the cases and conditions provided for in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code; it may not then be…
…d at the end of this period, up to a maximum of 50% of the tax credit and an amount of €300,000.However, at the request of the taxpayer, the unused balance may be reimbursed from the fifth year onward…
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
…in respect of the year during which the credit institution or finance company paid out repayable advances under the conditions provided for in this article and in equal fractions from the income tax…
…uded in that fund.For each year, the fund manager calculates the total sum to which the income received and the capital gains realised by the fund give entitlement.The right of each unitholder to dedu…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
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I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
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