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Showing 261–270 of 534 articles for “Art. 1678 quater”
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
…General Tax Code.The company's financial aid benefits from the provisions of f of I of article 244 quater F of the same code.
With the exception of Article
…mentioned in I which benefit foreign public institutions;The products mentioned in articles 124 and 1678 bis and those relating to investments constituting direct investments in France within the mean…
…ed to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to the financial year in question, are communicated to the nearest general mee…
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
…or the examination of disputes relating to the expenses provided for in a to j of II of article 244 quater B or the expenses mentioned in I of article 244 quater B bis, the committee includes an agent…
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
…e sent electronically under the conditions set out in articles R. 2333-120-32 bis to R. 2333-120-32 quater, paragraph 1. It may also be sent by fax, reception of which is ensured by a technical device…
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