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Showing 871–880 of 31893 articles for “Art. R. 223-22”
When the company's financial year coincides with the calendar year, the tax credit defined in article 244 quater L is deducted from the corporation tax due by the company in respect of the financial y…
The tax credit defined in Article 244 quater U is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter S.
…t they are not owned, directly or indirectly, by a television or radio broadcasting service publisher. II. II - Expenditure incurred with a view to supporting the creation of musical works, controllin…
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…
…e included in the basis for calculating the tax credit up to a limit of €2 million per financial year.2. - The expenses mentioned in 1 are eligible for the tax credit from the date of receipt by the C…
…w. This remuneration may not exceed an amount set by decree, subject to a ceiling of €50,000 per year. This remuneration is only eligible for the tax credit for small businesses, within the meaning of…
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 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
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.
…third State with which the European Union has concluded agreements relating to the audiovisual sector. Foreign nationals, other than the aforementioned European nationals, who are French residents are…
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