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Showing 701–710 of 17853 articles for “Art. s. 150 V”
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
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.
…cted 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 occurred. If the amount of the tax credit exceeds the ta…
…nditure was incurred. Any excess is used for the payment of corporation tax due in respect of the five financial years following that in respect of which it is recognised. A decree sets out the report…
The tax credit defined in article 244 quater E is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter D.
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
The tax credit defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
…rom transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount of tax payable by it under this…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
…excess is refunded. The excess tax credit constitutes a claim on the State for the same amount in favour of the company. This claim is inalienable and non-transferable, except under the conditions set…
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