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Showing 71–80 of 830 articles for “Art. 220 Z septies”
When the company's financial year coincides with the calendar year, the tax credit defined in article 244 quater L is deducted from the corporation tax due by the company in respect of the financial y…
…raph of III is increased to 30% for companies that meet the definition of micro, small and medium-sized enterprises given in Article 2 of Annex I to the aforementioned Commission Regulation (EU) No 65…
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…
I. - Companies formed exclusively for the 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 t…
…his article is increased to 30% for companies that meet the definition of micro, small and medium-sized enterprises provided for in Article 2 of Annex I of the aforementioned Commission Regulation (EU…
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.
…orementioned European nationals, who are French residents are treated in the same way as French citizens.3. For the purposes of calculating the tax credit, the basis of eligible expenditure is capped…
…raph of III is increased to 30% for companies that meet the definition of micro, small and medium-sized enterprises provided for in Article 2 of Annex I to the aforementioned Commission Regulation (EU…
…orementioned European nationals, who are French residents are treated in the same way as French citizens.3. For the purposes of calculating the tax credit, the basis of eligible expenditure is capped…
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