Article 220 septdecies
…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…
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Showing 591–600 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…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.
…es a claim on 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…
…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…
…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 expenditure mentioned in IV that t…
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…
…ivity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in respect of the expenses for the cre…
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.
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