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Showing 241–250 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
…capital of other companies in the same group are reintegrated into the overall result.4. (Repealed)5. For the calculation of profit-sharing and the special profit-sharing reserve provided for by arti…
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…
…ecial reserve ceases for capital gains taxed in respect of financial years commencing on or after 1 January 2004.The amount of additional allocations to provisions set aside by a company after it join…
…nge in its corporate purpose or its actual activity within the meaning of the provisions of Article 5 of 221, this provision applies to the fraction of this deficit or capital loss that does not corre…
…or body, to the competent public accountant, on the basis of a special declaration, no later than 15 October of the year following that in which the income subject to the contribution is received. Su…
I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in…
…authorisation for temporary occupation of the public domain constituting a right in rem who, on 1st January of the tax year, has a taxable premises.III. - The tax is due:1° For office premises, which…
…rovided for therein shall result in the application of a fine, payable by the beneficiary, equal to 5% of the taxes placed in deferral on the date of the failure referred to in the same third paragrap…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
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