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Showing 10331–10340 of 15302 articles for “Art. 12 al. 2”
…223 A bis due by the group, on its results according to the procedures set out in VIII of Article 212 bis. The provisions set out in this section in the event of an exit from the group do not apply i…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…ed out directly by a member company of the group or by arm's length companies within the meaning of 12 of Article 39 with a company that is a member of the group and, in the denominator, all research…
…aw draws up combined accounts pursuant to Article L. 345-2 du code des assurances, de l'article L. 212-7 du code de la mutualité ou de l'article L. 931-34 of the Social Security Code as the combining…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
…I does not take into account the result relating to the contracts mentioned in 3 of III of article 212 bis determined under the conditions of this II, nor the result mentioned in b of 2 of IV of this…
…member of the group ;c) The undeducted net financial charges referred to in 1 of VIII of Articles 212 bis and 223 B bis and the unused deduction capacity referred to in 2 of the same VIII that a comp…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
1. 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 (r…
…production companies that use employment contracts referred to in the third paragraph of Article L. 1242-2 of the Labour Code in order to fill jobs that are not directly linked to the production of a…
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