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Showing 5781–5790 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
Open the article to read the full text in English.
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.
…tion mentioned in 5 of the same I, the company carrying out this work is liable for a fine equal to 10% of the amount of work not substantiated. This fine may not exceed the amount of the tax credit.…
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…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
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