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Showing 201–210 of 806 articles for “Art. 235 ter ZC”
…iption made by the taxpayer is taken into account, for the tax reduction base, up to the fraction determined by retaining:-at the numerator, the amount of payments made by the company mentioned in the…
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I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
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…
…and the profits made by the fund give entitlement. The right of each unitholder to deduct tax is determined in proportion to their share of the distribution made in respect of the year in question, t…
…ing of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital o…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
…on, less the amount of payments giving entitlement to the tax reduction provided for in Article 199 terdecies-0 A. The fraction of payments made in any one year that exceeds the limits set out in 1° o…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
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