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Showing 1171–1180 of 62472 articles for “Art. Décret 55-22 du 4-1-1955”
The tax credit defined in Article 244 quater U is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter S.
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.
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
The tax credit defined in article 220 sexdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 sexdecie…
…other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax a…
…owing separately the amount of expenditure incurred for the purposes indicated in the said articles during the period to which the declaration applies, by deduction, on the one hand, from the profits…
…p does not constitute, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall profit.
…company's assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the accounting entries and that taxation of the said prof…
Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subjec…
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