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Showing 1031–1040 of 41666 articles for “Art. Décret 55-22 du 4 janvier 1955”
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…
The tax credit defined in article 220 sexdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 sexdecie…
…other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax a…
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…
…owing 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 one hand, from the profits…
…h did not give entitlement to the application of the parent company regime referred to in Articles 145 and 216 ;b. Tax credits for research expenditure generated by each company in the group pursuant…
…ominal value. In this case, the parent company may use these receivables to pay the corporation tax due in respect of the overall result up to the amount of the corporation tax to which the subsidiary…
…p does not constitute, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall profit.
…company's assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the accounting entries and that taxation of the said prof…
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