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Showing 2261–2270 of 57747 articles for “Art. 22 and Art. 23”
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
…epresentative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to appoint a tax representative does not apply to…
…tions mentioned in 1°; 4° Or belonging to a group covered by the tax regime provided for in Article 223 A or article 223 A bis where this group includes at least one legal entity satisfying one of the…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
…ting the overall result subject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 by the following amounts:1° The net financial charges determined in acc…
I.-In the cases provided for in article L. 224-25-20, the consumer shall inform the trader of his decision to cancel the contract. For contracts referred to in II of article L. 224-25-2 and for bundle…
…cember 2024 by providing their employees, free of charge, with a fleet of bicycles for commuting to and from work, up to a limit of 25% of the purchase or rental price of said fleet of bicycles.When t…
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