Article 211-22
The limit provided for in article 211-21 is raised to 70% for difficult or low-budget cinematographic works that do not benefit from the tax credit for delegated production expenses for cinematographi…
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Showing 1171–1180 of 61439 articles for “Art. R. 3304-22 · C. mon. fin. Art. L. 224-4”
The limit provided for in article 211-21 is raised to 70% for difficult or low-budget cinematographic works that do not benefit from the tax credit for delegated production expenses for cinematographi…
The tax credit defined in article 244 quater J is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter I.
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…paragraph of I must hold more than 50% of the voting rights of the company resulting from the merger.III. - The merger referred to in 3° of II benefits from the regime provided for in article 210 A.
The tax credit defined in article 244 quater F is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter E.
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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.
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…
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 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
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