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Showing 581–590 of 18354 articles for “Art. CJEU – L'Oréal v eBay – C-324/09”
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.
…financial year, the excess is refunded.The excess tax credit constitutes a claim on the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except unde…
…defined in Article 220 quaterdecies is deducted in full from the corporation tax due by the executive production company in respect of the financial year during which the expenses defined in III of t…
…edit equal to the amount of corporation tax payable by the company bought back in respect of the previous financial year, in proportion to the shareholdings it holds in the company bought back.The tax…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
The tax credit defined in article 244 quater F is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter E.
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
Open the article to read the full text in English.
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.
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…
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