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Showing 221–230 of 1358 articles for “Art. 1594 F ter”
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
When one of the conditions mentioned in the fourth paragraph of 4 of Article 38 is not complied with on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of…
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