II: Income tax

I. – The tax credit defined in’article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or leased. Where the eligible assets are acquired, created or leased in respect of a financial year that does not coincide with the calendar year, the corresponding tax credit is deducted from the income…

The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.

I. – The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or finance company paid out repayable advances under the conditions provided for in this article and in equal fractions from the income tax due in respect of the following four years. If…

The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article. If the amount of the tax credit exceeds the amount of tax due in respect of the said year, the excess is refunded.

The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.

The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.

I. – The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or finance company paid out repayable advances under the conditions set out in this article and in equal fractions on the income tax due for the following four years. If the fraction…

I. – The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance company paid out the interest-free loans, and in equal instalments on the income tax due for the following four years. If the fraction of the tax credit exceeds the tax…

The tax credit defined in Article 244 quater W is deducted from the income 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 income…

For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament subject to the European tax mentioned in the same Article 12, double taxation is avoided by granting a tax credit equal to the amount of European tax paid, up to the limit of the tax due in…