Article 220 N
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
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Showing 41–50 of 44086 articles for “Art. Décret n° 2015-587 du 29 mai 2015”
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
…ear in respect of which this company joins the group. If the parent company's assessment of the tax due in respect of the taxable income for that period shows that the advance payments made exceed the…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
…rounded off to the nearest euro; any fraction of a euro equal to 0.50 is counted as 1. > They are deducted from the total amount of the planning permission. They are deducted from the final amount of…
…works, restructuring or urban renewal in order to make the areas concerned more attractive and to reduce the impact of local population growth, or to create general public facilities. The works and fa…
…proceeds of the components of the flat-rate tax on network companies relating to:a) Electricity production facilities using mechanical wind energy and electricity production facilities using mechanic…
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For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…
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