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Showing 611–620 of 2313 articles for “Art. 4 and CGI Art. 111”
…ivity 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 expenses for the cre…
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.
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
…corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles for commuting to and from w…
…itutes a claim on the State in favour of the company 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…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
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.
…benefit of the provisions of this article is subject to this agreement (1). (1) Annex III, article 46 quater-0 RF.
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…
…poration tax, may benefit from a tax credit in respect of expenditure on the creation, exploitation and digitisation of theatrical performances of dramatic works mentioned in III of this article if th…
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