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Showing 301–310 of 3001 articles for “Art. CA Colmar – 22 Nov. 2023”
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…
…excess is refunded to the parent company within the period provided for in Article 1668(2). In this case, the total tax assessment referred to in 4 bis of article 1668 is that of the parent company of…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
…ng the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined in this section. The same applies if the parent company denounces one o…
…t the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…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 to determine the overall result…
…ncome of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application…
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…
…sferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor that is itself a company that is a member of the group, the share of profit for…
…s decision in writing, by any means guaranteeing confidentiality and personal receipt of this notification. Reasons must be given for any rejection decision in fact and in law, and the appeal procedur…
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