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Showing 211–220 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
…nd travelling expenses, technical documentation costs and postal and electronic communication costs;5° Expenses incurred for the creation of a video game meeting the conditions set out in III entruste…
…nce.3° (Repealed).III. - The tax credit, calculated in respect of each financial year, is equal to 15% of the total amount of the following expenses, incurred until 31 December 2024 for shows mentione…
The tax credit defined in article 244 quater E is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter D.
…lienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code.The approval referred to in VI of Article 220 quindecies of thi…
…icle 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectiviti…
The tax credit defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
…ations of shows, this floor is lowered to €1,000 for works lasting more than ninety minutes and €1,250 for works lasting between sixty and ninety minutes.III. - 1. The tax credit, calculated for each…
…n at least two different venues. III.-The tax credit is a tax credit for the production of works of art. III - The tax credit, calculated for each financial year, is equal to 15% of the amount of the…
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