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Showing 551–560 of 36342 articles for “Art. Cass. com. 22 May 2019”
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
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 defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
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…
…required to declare each year to the tax authorities, within the time limits stipulated in article 223, the total amount of donations and payments mentioned on these documents and received during the…
With a view to 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 corpor…
…of these tax credits;g. The tax credits generated by each company in the group pursuant to Article 220 sexies ; the provisions of Article 220 F apply to the sum of these tax credits;h. Tax reductions…
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
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