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Showing 601–610 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
…cember 2024 by providing their employees, 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 t…
…itutes a claim on the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the…
Notwithstanding the provisions of article 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 establis…
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…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
…poration tax, may benefit from a tax credit in respect of expenditure on the creation, exploitation and digitisation of theatrical performances of dramatic works mentioned in III of this article if th…
…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 of tax payab…
…of the purchase during the year in which the company was formed. This percentage is equal to the standard rate of corporation tax applicable to the profits made by the acquired company in respect of…
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