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Showing 8701–8710 of 52210 articles for “Art. al. 1”
…ble and non-transferable, except in the cases and under the conditions provided for in articles L. 313-23 to L. 313-35 of the monetary and financial code. It is not taxable.In the context of a transac…
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…
…the tax credit exceeds the tax due in respect of each of these years, the excess is refunded. II. - 1. If, during the period of repayment of the advance, and as long as it has not been repaid in full,…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
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…
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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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…
…the tax credit exceeds the tax due in respect of each of these years, the excess is refunded.II. - 1. If, during the repayment period of the advance, and as long as the advance has not been repaid in…
…e tax constitutes a receivable from the State when, pursuant to the second paragraph of Article L. 313-23 of the Monetary and Financial Code, this claim has been the subject of an assignment or pledge…
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