Section V: Calculation of tax

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 220 quindecies 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 tax credit constitutes a claim on the…

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 sexdecies were incurred. If the amount of the tax credit exceeds the tax due in respect of that financial year, the excess is refunded. The excess tax credit is deducted from the corporation tax due by…

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…