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Showing 1301–1310 of 57747 articles for “Art. 22 and Art. 23”
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
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.
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.
…ompanies 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 respect…
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
…when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in the company'…
…santé of the reports produced by the external quality assessment bodies referred to in Article L. 6221-9 and for proposing any measures intended to improve the accreditation and quality control proce…
The paid leave funds are affiliated to an overcompensation fund set up for all the companies mentioned in Article D. 3141-12. The purpose of this fund is, in particular, to share between the funds con…
The manufacturer, importer or any other person responsible for placing the equipment on the market shall draw up the technical file provided for in Article R. 4313-6 for each type of machine or person…
…e to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax authorities, within the time limits sti…
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