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Showing 531–540 of 27264 articles for “Art. Cass. 3e Civ. 22-7-1992 n° 1258”
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…
With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit fr…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
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Where the provisions 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 subjec…
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,…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
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