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Showing 951–960 of 3001 articles for “Art. CA Colmar – 22 Nov. 2023”
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.
…stration has been informed in advance. The claim is inalienable and non-transferable, except in the cases and under the conditions provided for in Articles L. 313-23 to L. 313-35 of the same code; it…
…ntities, including legal entities exempt from corporation tax by virtue of a legal provision, whose capital is wholly owned, directly or indirectly, by persons liable to corporation tax; > 4° Public a…
…h paragraphs of Article 2 of Law no. 86-1067 of 30 September 1986 relating to the freedom of communication and subject to corporation tax may benefit from a tax credit in respect of the expenses menti…
…uction exceeds the amount of tax owed, the balance not deducted is neither refundable nor may it be carried forward.III. - A decree specifies the terms of application of this article, in particular th…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
…of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities making it up, the content of which shall be set by decree, shall…
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