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Showing 9301–9310 of 44338 articles for “Art. CE 24-2-2017 n° 387972”
The tax credit defined in Article 244 quater U is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter S.
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
…ed from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation tax due in respect of the five financial years following…
The tax credit defined in article 244 quater E is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter D.
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…
…ch the expenses defined in III of the same article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said financial year, the excess is refunded. The excess tax cred…
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…
…s defined in III of the same article 220 sexdecies were incurred. If the amount of the tax credit exceeds the tax due in respect of that financial year, the excess is refunded. The excess tax credit i…
With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit fr…
…capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company which made the first t…
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