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Showing 1511–1520 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
…ital gains on disposals relating to the same fixed asset securities when they are first disposed of during a financial year beginning on or after 1 January 2019 or when, as from that same financial ye…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
…owing 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 one hand, from the profits…
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…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
…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…
…company's assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the accounting entries and that taxation of the said prof…
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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,…
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