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Showing 971–980 of 2928 articles for “Art. no. 22-17246”
The tax credit defined in Article 220 quaterdecies is deducted in full from the corporation tax due by the executive production company in respect of the financial year during which the expenses defin…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
The tax credit defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article oc…
…of this V also applies to small or medium-sized businesses, within the meaning of Article 51 of Law no. 2008-776 of 4 August 2008 on the modernisation of the economy, that meet the following condition…
…audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law no. 86-1067 of 30 September 1986 relating to the freedom of communication and subject to corporation…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
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