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Showing 1–10 of 442 articles for “Art. 220 quinquies”
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…
…nonies, 208 C, 208 C bis, 210 A to 210 C, 210 F, the second and third paragraphs of II of l'article 220 quinquies and articles 223 A to 223 U, are applicable:1° With regard to mergers, to transactions…
…ent by the estimated excess.IV. - Tax credits of any kind as well as the claim mentioned in article 220 quinquies are not chargeable against this contribution.
…e member companies of this group.II. - Tax credits of any kind and the claim referred to in Article 220 quinquies may not be offset against the contribution.III. - The contribution is assessed, contro…
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The tax credit defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article oc…
…d pursuant to IV of Article 219. IV. - Tax credits of any kind and the claim referred to in Article 220 quinquies are not chargeable against the contribution. V. - It is assessed and controlled in the…
The minutes must mention the presence or absence of the parties, the surnames, first names, date and place of birth, place of residence and profession of the persons heard and, if applicable, the oath…
Each of the spouses has the power to enter alone into contracts which have as their object the maintenance of the household or the education of the children: any debt thus contracted by one obliges th…
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