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Showing 131–140 of 235 articles for “Art. T. confl.”
…lculate the tax credit was paid. The excess tax credit is credited to the taxpayer in the same amount. This claim is used to pay the income tax due for the three years following the year in respect of…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
…cases mentioned in 1 and 2 in accordance with the procedures defined by decree in the Conseil d'Etat. III. - In the event of early repayment of the repayable advance referred to in Article 244 quater…
…he total sum to which the income received and the capital gains realised by the fund give entitlement.The right of each unitholder to deduct tax is determined in proportion to their share of the distr…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
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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…
…to 10% of the amount of work not substantiated. This fine may not exceed the amount of the tax credit. A decree sets out the terms and conditions for the application of this a;b) When the beneficiary…
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…
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