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Showing 1501–1510 of 36024 articles for “Art. Cass. com. 23 September 1982 · Cass. 3e civ. 6 December 2005 · CA Paris 22 November 2007 · Cass. com. 15 January 2002 · Cass. 1re civ. 13 December 2005”
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 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…
…ticle 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 2…
…second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option for the regime provided for in article 238 is exercised, is subtracted from t…
…oration tax, a statement showing separately the amount of expenditure incurred for the purposes indicated in the said articles during the period to which the declaration applies, by deduction, on the…
…edits attached to income received by a group company and which did not give entitlement to the application of the parent company regime referred to in Articles 145 and 216 ;b. Tax credits for research…
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…
…n respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken…
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