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Showing 291–300 of 3759 articles for “Art. 22 mars 2006”
…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 company has not…
…of these tax credits;g. The tax credits generated by each company in the group pursuant to Article 220 sexies ; the provisions of Article 220 F apply to the sum of these tax credits;h. Tax reductions…
Companies and legal entities 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 particul…
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…
…uent to its leaving the group does not constitute, for the application of the provisions of article 220 quinquies, an expense deductible from previous profits taken into account to determine overall p…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
…the conditions for membership of this group for more than one financial year, pursuant to articles 223 A or 223 A bis, other than that of being subject to corporation tax in France, are deducted from…
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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,…
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