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Showing 991–1000 of 56971 articles for “Art. 22-21.272 and 22-24.502”
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.
…e executive production company, a claim on the State for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the…
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 reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
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.
…es a claim on the State when, pursuant to the second paragraph of Article L. 313-23 of the Monetary and Financial Code, this claim has been the subject of an assignment or pledge prior to the liquidat…
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…
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…
…epresentative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to appoint a tax representative does not apply to…
…year; b) A list of the main intangible assets held, in particular patents, trademarks, trade names and know-how, in relation to the reporting enterprise and the State or territory in which the enterp…
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