French General Tax CodeIn force
3°: Non-allocation of losses and capital losses by group companies
Article 223 E
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Showing 8791–8800 of 43720 articles for “Art. 1843-2”
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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,…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…
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