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Showing 581–590 of 17003 articles for “Art. 150 V”
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…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
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.
…financial year, the excess is refunded.The excess tax credit constitutes a claim on the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except unde…
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.
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
…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…
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