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Showing 231–240 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…did not give entitlement to the application of the parent company regime referred to in Articles 145 and 216 ;b. Tax credits for research expenditure generated by each company in the group pursuant t…
…ies 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 particular through subsidiaries,…
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…
…in question. This statement is drawn up and audited in the same way as that provided for in Article 54 septies and subject to the same guarantees and penalties. However, capital gains generated on the…
…heir amount if they do not give entitlement to the application of the regime mentioned in article 145, paragraph 1. Income from holdings received by a company which is not a member of a group in respe…
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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,…
…due on all the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the financial year, directly or indirectly through co…
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