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Showing 1681–1690 of 31856 articles for “Art. Cass. 1re civ. 14 June 2000 · Cass. com. 18 January 2011 · Cass. com. 22 March 2017 · CA Versailles 21 December 2001 · Cass. com. 11 July 2000”
…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…
…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.
…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…
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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…
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,…
…subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or sub-concession of assets held or taken under…
…t the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…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…
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