French General Tax CodeIn force
3°: Non-allocation of losses and capital losses by group companies
Article 223 E
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Showing 1041–1050 of 41666 articles for “Art. Décret 55-22 du 4 janvier 1955”
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…rred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to the financial year in question, are communicated to the nearest general m…
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,…
…ving the group. The overall deficit or the overall net long-term capital loss incurred by the group during the period of application of the regime defined in article 223 A or in article 223 A bis and…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
The European Investigation Order shall be translated into an official language of the executing State or into one of the official languages of the institutions of the European Union accepted by that S…
…General may order the search for and arrest of the person concerned, including by applying Article 74-2, and his placement under extradition. Once the person has been apprehended, the Public Prosecuto…
An order made on the basis of article 706-18 by which an investigating judge decides to relinquish jurisdiction may, to the exclusion of all other means of appeal, be referred within five days of its…
Enforcement of a confiscation order may be refused in any of the following cases: 1° If the confiscation order is based on criminal proceedings relating to offences committed in whole or in part withi…
…s and operate under the freedom to provide services under the conditions defined in Article L. 511-24, subject to the Autorité de contrôle prudentiel et de résolution having been informed in advance b…
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