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Showing 1141–1150 of 66810 articles for “Art. Cass. 2ème civ. 2-7-2020 n°s 19-11.417 and 19-13.636”
…he unused balance is reimbursed at the end of this period, up to a maximum of 50% of the tax credit and an amount of €300,000.However, at the request of the taxpayer, the unused balance may be reimbur…
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…
…on or finance company paid out repayable advances under the conditions provided for in this article and in equal fractions from the income tax due in respect of the following four years. If the fracti…
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…
…ct of the year in which the credit institution or finance company paid out the interest-free loans, and in equal instalments on the income tax due for the following four years. If the fraction of the…
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…ceivable from the State when, pursuant to the second paragraph of Article L. 313-23 of the Monetary and Financial Code, this claim has been the subject of an assignment or pledge prior to the liquidat…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
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