Article 223 S
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
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Showing 11–20 of 45302 articles for “Art. 223-15-2”
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
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…
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…
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 amount of aid is determined according to the financial investment made by the distribution company, which takes the form of : 1° By the payment to production companies of advances granted in respe…
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…
Aid for the distribution of previously unreleased works awarded in respect of a specific work covered by 1° of article…
The following are eligible for aid for the distribution of previously unreleased works:1° Cinematographic works of French or foreign origin presenting particular artistic qualities;2° Cinematographic…
Aid for the distribution of repertory works within the meaning of article…
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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