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Showing 851–860 of 60374 articles for “Art. 22-1 al. 3”
When the company's financial year coincides with the calendar year, the tax credit defined in article 244 quater L is deducted from the corporation tax due by the company in respect of the financial y…
The tax credit defined in Article 244 quater U is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter S.
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…
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.
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.
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
…This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the French Monetary and Financial Code. The authorisation referred to in VI o…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
…ies, own property or rights generating the expenses and charges referred to in Article 4 of Article 39, must show the said expenses and charges separately in their accounts, regardless of the form in…
…ate by the item or items disposed of, are taxable in accordance with the regime defined in articles 39 duodecies et seq, if, at the time of the transfer, the revenue of that company does not exceed th…
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