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Showing 5301–5310 of 66667 articles for “Art. 729-1 and 755”
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
…ct of the year in which the credit institution or finance company paid out the interest-free loans, and in equal instalments on the income tax due for the following four years. If the fraction of the…
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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…
…itution or finance company paid out repayable advances under the conditions set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the ta…
…ceivable from the State when, pursuant to the second paragraph of Article L. 313-23 of the Monetary and Financial Code, this claim has been the subject of an assignment or pledge prior to the liquidat…
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.…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
…tural or legal person who, for professional purposes, purchases products from one or more suppliers and resells them, on a principal basis, to other traders, wholesalers or retailers, to processors or…
In any company employing at least two hundred and fifty employees, a referent is appointed to guide, inform and support people with disabilities. For the purposes of this article, the number of employ…
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