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Showing 801–810 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…orporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefit from a tax credit in respect of the expenditu…
…ble to corporation tax; > 4° Public administrative bodies 4° Etablissements publics administratifs; 5° Retirement and provident funds; When it gives rise to a non-taxable claim of the same amount, the…
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.
…ragraph in respect of the expenditure referred to in b of 1° of II. II.-The tax credit is equal to 15% of the total amount of the following expenses incurred between 1 March 2020 and 31 December 2020…
…ployees, 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 the fleet of bicycles is leased by…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
…icle 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectiviti…
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 acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
…ations of shows, this floor is lowered to €1,000 for works lasting more than ninety minutes and €1,250 for works lasting between sixty and ninety minutes.III. - 1. The tax credit, calculated for each…
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