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Showing 951–960 of 3700 articles for “Art. CA Versailles 22 October 2009”
…ntities, including legal entities exempt from corporation tax by virtue of a legal provision, whose capital is wholly owned, directly or indirectly, by persons liable to corporation tax; > 4° Public a…
…h paragraphs of Article 2 of Law no. 86-1067 of 30 September 1986 relating to the freedom of communication and subject to corporation tax may benefit from a tax credit in respect of the expenses menti…
…uction exceeds the amount of tax owed, the balance not deducted is neither refundable nor may it be carried forward.III. - A decree specifies the terms of application of this article, in particular th…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
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…
I. - By way of exception 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 u…
…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…
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