French General Tax CodeIn force
3°: Non-allocation of losses and capital losses by group companies
Article 223 E
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Showing 541–550 of 20753 articles for “Art. CA Paris 13-6-2024 n° 22/08263”
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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,…
…ng the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined in this section. The same applies if the parent company denounces one o…
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
…a transfer of assets making up the fixed assets or portfolio securities excluded from the long-term capital gains or capital losses regime in accordance with Article 219 for a price different from the…
…s decision in writing, by any means guaranteeing confidentiality and personal receipt of this notification. Reasons must be given for any rejection decision in fact and in law, and the appeal procedur…
…effective guarantees of representation or in the event of a serious threat to public order. In this case, the appeal, accompanied by the request referring to the absence of effective guarantees of rep…
The town council may, during each meeting, set up committees responsible for studying questions submitted to the council either by the administration or on the initiative of one of its members.The com…
…unes that are departmental and arrondissement chief towns and of the communes that are seats of the canton's centralising office or that had the status of canton chief town before the modification of…
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