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Showing 291–300 of 3129 articles for “Art. CA Colmar – 22 Nov. 2023 – no. 22/00551”
…as well as the tax borne as a result of these expenses and charges. The above provisions are applicable to domestic companies.
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
…n respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken…
…e subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in the company's assets and profits not yet taxed on stocks are not subject t…
…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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…isions 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 subject of the state…
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,…
…nd development expenditure directly related to the creation and development of the intangible asset carried out directly by a member company of the group or by arm's length companies within the meanin…
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…
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