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Showing 631–640 of 30902 articles for “Art. Loi Climat 2021-1104 du 22-8-2021”
…owing 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 one hand, from the profits…
…counts of a financial year closed between 31 December 1986 and the opening date of a financial year during which the company became a member of the group ;c) The undeducted net financial charges refer…
…le 244 quater E; the provisions of Article 199 ter D apply to the sum of these tax credits;e. Tax reductions generated by each company in the group pursuant to article 238 bis ;f. The tax credits gene…
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…
…ominal value. In this case, the parent company may use these receivables to pay the corporation tax due in respect of the overall result up to the amount of the corporation tax to which the subsidiary…
…p does not constitute, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall profit.
…company's assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the accounting entries and that taxation of the said prof…
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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,…
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