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Showing 301–310 of 3814 articles for “Art. 22 juin 2022”
…the conditions for membership of this group for more than one financial year, pursuant to articles 223 A or 223 A bis, other than that of being subject to corporation tax in France, are deducted from…
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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…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…same securities, which has not been taken into account, pursuant to the first paragraph of Article 223 F, for the calculation of the overall result or net long-term capital gain or loss. Where, pursu…
…of the options provided for in the first, second, fourth or penultimate paragraphs of I of Article 223 A or the first paragraph of I of article 223 A bis which it has exercised, without formulating a…
…t the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
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