Article 199 ter S
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
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Showing 111–120 of 26950 articles for “Art. s. 1306 to 1308”
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
…ed from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess is used to pay the corporation tax due for the five financ…
…levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxable corporation tax credit of the same amount for the benefit of the following legal en…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
…ted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interest and of a general humanitarian, educationa…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
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