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Showing 351–360 of 4475 articles for “Art. CA Paris – 22 Sept. 1999”
…ticle 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 2…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
…second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option for the regime provided for in article 238 is exercised, is subtracted from t…
…oration tax, a statement showing separately the amount of expenditure incurred for the purposes indicated in the said articles during the period to which the declaration applies, by deduction, on the…
…fixed assets by a company in the group, is added back to the overall result, if this revaluation is carried out in the accounts of a financial year closed between 31 December 1986 and the opening date…
…edits attached to income received by a group company and which did not give entitlement to the application of the parent company regime referred to in Articles 145 and 216 ;b. Tax credits for research…
…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…
…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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