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Showing 741–750 of 34876 articles for “Art. CA Douai 4-5-2023 n° 22/00072”
…ticle 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 2…
…used to offset the overall deficit for the financial year. The deficit thus offset may no longer be carried forward against profits from subsequent financial years.The overall deficit is carried forwa…
…oration tax, a statement showing separately the amount of expenditure incurred for the purposes indicated in the said articles during the period to which the declaration applies, by deduction, on the…
…n respect of a financial year subsequent 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…
…e subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in the company's assets and profits not yet taxed on stocks are not subject t…
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To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
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…
…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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