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Showing 271–280 of 3759 articles for “Art. 22 mars 2006”
The tax credit defined in Article 244 quater U is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter S.
…e development of the repertoire of new talent under a contract entered into on or after 1 January 2022 and meeting all of the following conditions is eligible for the tax credit referred to in I: 1° B…
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…
…he purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, the…
…the thirty-six months prior to the date of issue of the definitive approval referred to in Article 220 X is eligible for the tax credit.V. - Public subsidies received by companies in respect of opera…
…panies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in respect of…
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 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
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. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
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