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Showing 851–860 of 31901 articles for “Art. R. 145-22”
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…
…e included in the basis for calculating the tax credit up to a limit of €2 million per financial year.2. - The expenses mentioned in 1 are eligible for the tax credit from the date of receipt by the C…
…w. This remuneration may not exceed an amount set by decree, subject to a ceiling of €50,000 per year. This remuneration is only eligible for the tax credit for small businesses, within the meaning of…
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 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
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.
…third State with which the European Union has concluded agreements relating to the audiovisual sector. Foreign nationals, other than the aforementioned European nationals, who are French residents are…
…w. This remuneration may not exceed an amount set by decree, subject to a ceiling of €50,000 per year. This remuneration is only eligible for the tax credit for small businesses, within the meaning of…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
The tax credit defined in article 220 octies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of the same article w…
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