Article 223-10
Aid for the distribution of repertory works within the meaning of article…
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Showing 21–30 of 37820 articles for “Art. L 223-19”
Aid for the distribution of repertory works within the meaning of article…
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
Aid for the distribution of previously unreleased works awarded in respect of a specific work covered by 1° of article…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
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…
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The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
…in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Tax credits attached to income received by a group compa…
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