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Showing 601–610 of 2313 articles for “Art. 4 and CGI Art. 111”
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 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…
…n III of this article incurred with a view to supporting the creation of musical works, controlling and administering published musical works, ensuring the publication, exploitation and commercial dis…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
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.
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…
…rs following that in respect of which it is recognised. A decree sets out the reporting obligations and the terms and conditions for applying the provisions of this article.
…ights attached to the shares of the acquired company held indirectly by the employees of the latter and up to the amount of interest owed by the new company in respect of the year of allocation on the…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
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