Article 199 ter U
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
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Showing 291–300 of 574 articles for “Art. 776 quater”
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
…or the examination of disputes relating to the expenses provided for in a to j of II of article 244 quater B or the expenses mentioned in I of article 244 quater B bis, the committee includes an agent…
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
…e sent electronically under the conditions set out in articles R. 2333-120-32 bis to R. 2333-120-32 quater, paragraph 1. It may also be sent by fax, reception of which is ensured by a technical device…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
…incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 octies or in article 298 septies, the incidental elements are subject to their own rat…
…and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are increased to 1, 5, 2 and 2.5 respectively, depending on whether the normal useful life…
…ing or terrorist financing, the persons who issue electronic money referred to in 1°, 1° ter and 1° quater of Article L. 561-2 are not subject to the due diligence requirements laid down in Articles L…
…individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies pro…
…and carried forward, and income tax credits, with the exception of those mentioned in articles 199 quater B, 199 quater C, 199 quater F, 199 septies, 199 terdecies-0 B, 199 quindecies, 199 octodecies…
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