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Showing 1641–1650 of 51993 articles for “Art. CE 24-4-2019 n° 419912 confirming CAA Nancy 22-2-2018 n° 17NC00780”
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.
…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…
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…
…applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corporation tax, a st…
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