Article 244 quater B
…it in respect of the research expenditure they incur during the year. The rate of the tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portio…
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Showing 4921–4930 of 5757 articles for “Art. Vertical Guidelines – 30 June 2022 – pts 29–46”
…it in respect of the research expenditure they incur during the year. The rate of the tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portio…
…ons of shareholdings giving the company receiving the contributions the direct holding of more than 30% of the voting rights of the company whose securities are contributed when no other shareholder h…
…xhibitions;e quater) National programme companies mentioned in the article 44 of law no. 86-1067 of 30 September 1986 relating to freedom of communication and allocated to the financing of cultural au…
…of cooperation, held directly or indirectly by a central body within the meaning of article L. 511-30, are not taken into account when calculating the limit of 50% of the capital of the credit instit…
…erms is calculated:1° The sum defined in 1° of 1 of II of 1.2 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010;2° The sum defined in 2° of 1 of II of 1.2 of Article 78 of the…
…contracts taken out on the life of the same insured person are subject to an overall deduction of €30,500. II bis -(Repealed). III.-The conditions for application of this article and in particular th…
…ly created for this purpose, the appropriations required for this expenditure, which may not exceed 30% of the total amount of the allowances paid each year to the members of the Territorial Council.…
…1 and L. 548-2 Order no. 2021-1735 of 22 December 2021 L. 548-3 and L. 548-4 Order no. 2014-559 of 30 May 2014 L. 548-5 Order no. 2016-520 of 28 April 2016 L. 548-6Order no. 2021-1735 of 22 December…
…1 and L. 548-2 Order no. 2021-1735 of 22 December 2021 L. 548-3 and L. 548-4 Order no. 2014-559 of 30 May 2014 L. 548-5 Order no. 2016-520 of 28 April 2016 L. 548-6Order no. 2021-1735 of 22 December…
…sation de la taxe professionnelle en application du IV et IV bis de Article 6 of Law no. 86-1317 of 30 December 1986, as amended, on the initial finance law for 1987; 2° bis The estimated amount of co…
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