French General Tax CodeIn force
1st Subsection: General provisions
Article 223 C
…deficit is carried forward under the conditions provided for in the third paragraph of I of Article 209.
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Showing 3081–3090 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…deficit is carried forward under the conditions provided for in the third paragraph of I of Article 209.
…of these tax credits;g. The tax credits generated by each company in the group pursuant to Article 220 sexies ; the provisions of Article 220 F apply to the sum of these tax credits;h. Tax reductions…
…diately deductible, mentioned in the last paragraph of this article in its wording prior to law no. 2018-1317 of 28 December 2018 on finance for 2019, not charged at the close of the last financial ye…
…harges incurred under the contracts mentioned in the first paragraph signed on or after 29 December 2012 and for which either a consultation has been undertaken, or a competitive tender notice or a co…
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…
…ated in a zone franche urbaine-territoire entrepreneur, as defined in B du 3 de l'article 42 of law n° 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du territoire;2° P…
…ebt write-offs not used to determine the overall result for financial years opened before 1 January 2019 and a statement of the adjustments provided for in Article 223 F, as well as those provided for…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of…
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