Article 223 F
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
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Showing 631–640 of 42437 articles for “Art. Cass. 3e Civ. 22-3-2006 n° 05-12.106”
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
…hand column of the same table:Applicable articlesIn the wording resulting from the decreeD. 533-2-1n° 2007-904 of 15 May 2007D. 533-3 to D. 533-5No. 2017-1324 of 6 September 2017D. 533-11 with the ex…
…hand column of the same table:Applicable articlesIn the wording resulting from the decreeD. 533-2-1n° 2007-904 of 15 May 2007D. 533-3 to D. 533-5No. 2017-1324 of 6 September 2017D. 533-11 with the ex…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
The declaration of interests of commercial court judges referred to in I of article L. 722-21 includes the following information:1° Identification of the declarant:a) The surname, first name and date…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
I.-The portfolio management companies mentioned in article L. 532-9, with the exception of those which exclusively manage FIAs covered by I of article L. 214-167, FIAs covered by IV of article L. 532-…
The Office national d'indemnisation des accidents médicaux, des affections iatrogènes et des infections nosocomiales (National Office for Compensation for Medical Accidents, Iatrogenic Diseases and No…
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