Article 220 quater B
…r A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit of the provisions of this article is subject to this agreement (1). (1) Annex III,…
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Showing 1391–1400 of 20753 articles for “Art. CA Paris 13-6-2024 n° 22/08263”
…r A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit of the provisions of this article is subject to this agreement (1). (1) Annex III,…
I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
…of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities making it up, the content of which shall be set by decree, shall…
…on from the income of each member company of the group, net of taxable write-backs and fractions of capital gains or losses corresponding to depreciation deducted, to depreciation expressly excluded f…
…ments that are members of the group own under the conditions provided for in Article 223 A, when it carries out the control and strategic management and cross-functional or pooled tasks for the group…
…hin ninety days of receipt of this request, a representative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to…
…os; 2° Or holding at the close of the financial year, directly or indirectly, more than half of the capital or voting rights of a legal entity (legal person, body, trust or comparable institution esta…
…g information on a matter of municipal interest or assessing a municipal public service. The same local councillor may not be involved in such a request more than once a year. No task may be created f…
…er has been issued as of 2 January 2022 benefit, in respect of each of the parts of the special allocation provided for in article L. 2335-1, excluding the amounts mentioned in II of the same Article…
A decree in the Council of State shall specify the conditions and procedures for the application of this section.
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