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Showing 531–540 of 20753 articles for “Art. CA Paris 13-6-2024 n° 22/08263”
The tax credit defined in article 220 nonies is deducted from the corporation tax payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest…
The tax credit defined in article 220 sexdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 sexdecie…
…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…
…used to offset the overall deficit for the financial year. The deficit thus offset may no longer be carried forward against profits from subsequent financial years.The overall deficit is carried forwa…
…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…
…as well as the tax borne as a result of these expenses and charges. The above provisions are applicable to domestic companies.
…declared in respect of a financial year shall be set off against the overall profit or, where applicable, against the profit that the parent company declared in respect of the financial year precedin…
…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…
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