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Showing 11–20 of 443 articles for “Art. 223”
…x absorbs a parent company defined in the first, second, fourth or fifth paragraphs of I of Article 223 A and fulfils, before or as a result of this merger, the conditions set out in one of these para…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
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…
…tions mentioned in 1°; 4° Or belonging to a group covered by the tax regime provided for in Article 223 A or article 223 A bis where this group includes at least one legal entity satisfying one of the…
…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…
…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…
…second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option for the regime provided for in article 238 is exercised, is subtracted from t…
…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…
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…ntage is again reached on expiry of the period provided for in the second paragraph of 1 of article 223 for the filing of the income tax return for the financial year. If the termination of office occ…
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