Article 223 B bis
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
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Showing 1841–1850 of 66941 articles for “Art. s. L 313-38 and R 313-22”
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
To be eligible for the financial assistance provided by article L. 3123-19-1, the elected representatives concerned must produce any document justifying the use of a universal employment-service vouch…
To be eligible for the financial assistance provided by article L. 4135-19-1, the elected representatives concerned must produce any document justifying the use of a universal employment-service vouch…
The resolution by which the General Council awards the financial assistance provided for in article L. 3123-19-1 may specify the procedures for allocating and monitoring this aid, in particular the po…
The resolution by which the regional council grants the financial assistance provided for by Article L. 4135-19-1 may specify the procedures for allocating and monitoring this aid, in particular any f…
The tax credit defined in article 244 quater W is deducted from the corporation tax payable by the company, under the conditions set out in article 199 ter U.
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 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.
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
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