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Showing 651–660 of 2313 articles for “Art. 4 and CGI Art. 111”
…n the group, whether selling, granting or sub-granting, under the conditions provided for in II, VI and VII of the said Article 238.3. Where the overall net income determined in 2 of this I, is negati…
…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 217 und…
…n the period provided for in Article 1668(2). In this case, the total tax assessment referred to in 4 bis of article 1668 is that of the parent company of this group, provided that the company that jo…
…sum of the net long-term capital gains or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The…
…oup during the period of application of the regime defined in article 223 A or in article 223 A bis and which may still be carried forward at the end of this period may be offset by the company which…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
…on is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between the supply of and demand for housing resul…
…ome, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporation tax due, determine…
…the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, based on…
…n for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the meaning of article L. 211-41 of th…
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