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Showing 301–310 of 3795 articles for “Art. 22 November 2022”
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,…
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…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
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…
…same securities, which has not been taken into account, pursuant to the first paragraph of Article 223 F, for the calculation of the overall result or net long-term capital gain or loss. Where, pursu…
…of the options provided for in the first, second, fourth or penultimate paragraphs of I of Article 223 A or the first paragraph of I of article 223 A bis which it has exercised, without formulating a…
…t the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…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 to determine the overall result…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
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…
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