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Showing 811–820 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…n at least two different venues. III.-The tax credit is a tax credit for the production of works of art. III - The tax credit, calculated for each financial year, is equal to 15% of the amount of the…
…olding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount…
…is last condition is required for financial years beginning on or after 1 January 1991.c) More than 50% of the voting rights attached to the shares of the new company must be held by persons who, on t…
…ayable by the company under the conditions set out in article 199 ter B (1). (1) See also Annex III art. 49 septies L.
…lienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code. The authorisation referred to in the first paragraph of IV of…
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…
…lienable 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 of article 220 sexd…
…c) Be the subject of eligible expenditure mentioned in III, of an amount greater than or equal to €250,000 or, where the production budget for the work is less than €500,000, of an amount correspondin…
…e to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax authorities, within the time limits sti…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
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