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Showing 6011–6020 of 64765 articles for “Art. Arrêté of 2 April 2012”
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.
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
The tax credit defined in article 220 octies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of the same article w…
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…
The tax credit defined in article 220 sexdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 sexdecie…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
Where the father and mother or one of them survives the deceased and the latter has no posterity, they may in all cases exercise a right of reversion, up to the proportional shares fixed in the first…
…by the subtitle relating to extra-contractual liability or the subtitle relating to other sources of obligations.
…nee may set up against the assignee the defences inherent in the debt, such as nullity, the defence of non-performance, rescission or set-off of related debts. The assignee may not raise against the a…
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