Chapter II: Tax on the profits of companies and other legal entities

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 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 this article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said financial year, the excess is refunded. The excess of this tax credit constitutes, for…

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.

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.

The tax credit defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurred. If the amount of the tax credit exceeds the tax due in respect of the said financial year, the excess is refunded. The amount of the tax credit before deduction from corporation…

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 is used to pay the corporation tax due for the five financial years following the year in which the tax reduction is recorded.

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxable corporation tax credit of the same amount for the benefit of the following legal entities: 1° Organismes d’habitations à loyer modéré mentioned in article L. 411-2 of the Code de la construction et de l’habitation, sociétés…

I. – When members of the staff of an industrial or commercial company who are employed there set up a company to ensure the continuity of the company by buying back a fraction of its capital, the said company is entitled to a tax credit 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…

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, the tax credit is equal to a percentage of the interest due in respect of that financial year on the loans taken out by the company formed for the purpose of the purchase during…

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 of the provisions of this article is subject to this agreement (1). (1) Annex III, article 46 quater-0 RF.