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Showing 1261–1270 of 34927 articles for “Art. Aut. conc. n° 22-D-10 du 12 Apr 2022”
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…
…other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax a…
…ital gains on disposals relating to the same fixed asset securities when they are first disposed of during a financial year beginning on or after 1 January 2019 or when, as from that same financial ye…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
…owing separately the amount of expenditure incurred for the purposes indicated in the said articles during the period to which the declaration applies, by deduction, on the one hand, from the profits…
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
…ominal value. In this case, the parent company may use these receivables to pay the corporation tax due in respect of the overall result up to the amount of the corporation tax to which the subsidiary…
…p does not constitute, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall profit.
…company's assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the accounting entries and that taxation of the said prof…
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