French General Tax Code
In force1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (regime of taxation based on actual profit or based on the simplified regime.
It specifies the sums that legal entities request to be deducted from the amount of their contribution under 1 of article 220.
2. The legal entities and associations referred to in 1 are required to provide, at the same time as their profit or loss declaration, in addition to the documents provided for in article 38 of Annex III to this code:
1° The minutes and extracts of the deliberations of the boards of directors or shareholders. Insurance or reinsurance, capitalisation or savings companies, as well as the supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions referred to in Article L. 214-1 du code de la mutualité et les institutions de retraite professionnelle supplémentaire mentionnées à l'article L. 942-1 of the Social Security Code shall, in addition, submit a duplicate of the detailed report and annexed tables that they provide to the Insurance Directorate ;
2° A statement indicating, in a form to be specified by ministerial order, the profits distributed to members, shareholders or unit-holders, as well as the sums or securities made available to them during the period used for the assessment of corporation tax and having the character of distributed income within the meaning of VII of the 1st sub-section of Section II of Chapter I above.
3. Legal entities and associations liable for corporation tax are subject to the same obligations as those set out in articles 54 bisand 54 quater.
