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Showing 1281–1290 of 5277 articles for “Art. 244 bis B”
…dded tax to admission fees for screenings of works of a pornographic nature or inciting to violence broadcast on video is governed by b of 3° of article 279 bis of the General Tax Code. The same provi…
The tax credit defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article oc…
…ph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amount of duty is subject to a 40% increase.In cases where failure to comply with the obligations set out in article 164…
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
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…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
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.…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
The financial assistance is exempt from income tax for beneficiaries. It is not taken into account in the amount of expenditure to be taken into account for the tax credit mentioned in article 199 sex…
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