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Showing 291–300 of 3700 articles for “Art. CA Versailles 22 October 2009”
…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…
…fixed assets by a company in the group, is added back to the overall result, if this revaluation is carried out in the accounts of a financial year closed between 31 December 1986 and the opening date…
…edits attached to income received by a group company and which did not give entitlement to the application of the parent company regime referred to in Articles 145 and 216 ;b. Tax credits for research…
…as well as the tax borne as a result of these expenses and charges. The above provisions are applicable to domestic companies.
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
…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…
…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…
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…isions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the state…
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