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Showing 641–650 of 2313 articles for “Art. 4 and CGI Art. 111”
…ined under the conditions of ordinary law or in accordance with the procedures set out in article 214. Participation income received by a group company from a company that has been a member of the gro…
…ting the overall result subject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 by the following amounts:1° The net financial charges determined in acc…
…eption 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 up consolidated acc…
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…all figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to t…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…ke a request in the income tax return for the financial year in which the said compensation is paid and provide, in support of their request, all relevant evidence.
…may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the fin…
…epresentative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to appoint a tax representative does not apply to…
…l year, directly or indirectly, by a legal entity satisfying one of the conditions mentioned in 1°; 4° Or belonging to a group covered by the tax regime provided for in Article 223 A or article 223 A…
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