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Showing 861–870 of 31901 articles for “Art. R. 145-22”
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…
…d State with which the European Community has concluded agreements relating to the audiovisual sector. Foreigners, other than the aforementioned European nationals, who are French residents are treate…
…he calendar year, as well as the number of documents issued during this period or this financial year. The model for this declaration is laid down by the authorities.
…r of the overall net long-term capital gain or loss in respect of the financial year of that transfer. This provision also applies to the fraction, calculated under the conditions set out in the previ…
…this net profit is not taxable when it is used to offset the overall deficit for the financial year. The deficit thus offset may no longer be carried forward against profits from subsequent financia…
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…
…in the same paragraph is added back to the net profit for the financial year of the sale or transfer.4. For the purposes of this article, the company's net long-term profit or capital gain is reduced…
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…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
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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