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Showing 591–600 of 19544 articles for “Art. Cass. crim. – 22 Jan. 1990 – no. 88-84955”
…second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option for the regime provided for in article 238 is exercised, is subtracted from t…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
…of these tax credits;g. The tax credits generated by each company in the group pursuant to Article 220 sexies ; the provisions of Article 220 F apply to the sum of these tax credits;h. Tax reductions…
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,…
I.-1. The parent company of the group shall 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 s…
…t the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
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