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Showing 5251–5260 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
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…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
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…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…
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