Article 223 quater
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
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Showing 801–810 of 59246 articles for “Art. Cass. com. 9 June 2009 n° 08-10.350 · Cass. com. 22 October 1996 · Cass. 1re civ. 22 May 1991 · Cass. 1re civ. 10 July 1996 · Cass. 3e civ. 2 April 2003”
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
…uent 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 into account to determine overall p…
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Where the provisions 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 subjec…
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,…
…t the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result…
…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…
The application of the provisions of articles
Equipment manufactured in accordance with the relevant safety standards, the references of which are published in the Journal officiel de la République française, is deemed to meet the safety requirem…
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