Article 199 ter T
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
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Showing 101–110 of 64181 articles for “Art. II-1° ter”
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
Open the article to read the full text in English.
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
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.…
Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located…
…apprenticeship tax when the monthly remuneration due by these employers, as taken into account to determine the basis of assessment for contributions defined in the article L. 242-1 of the Social Secu…
…hare savings plan mentioned in article 163 quinquies D in the event of a withdrawal or redemption after the expiry of the fifth year;c) Capital losses charged in the year preceding that in respect of…
In French Guiana, municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provide…
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