French General Tax CodeIn force
3°: Non-allocation of losses and capital losses by group companies
Article 223 E
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Showing 821–830 of 52097 articles for “Art. L 144-10 · Cass. com. 22 January 1991 · CA Paris 31 March 1994 · Cass. com. 9 November 2004 · Cass. com. 22 December 1980 · Cass. com. 21 April 1977”
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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…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…ransferred 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 f…
If the person claimed is at liberty when the decision of the government authorising extradition is no longer subject to appeal, the Attorney General may order the search for and arrest of the person c…
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…
The travel and accommodation expenses incurred by the Agency's staff and members of the Board and Sanctions Committee are reimbursed under the conditions laid down by Decree No. 2006-781 of 3 July 200…
The audiovisual means of communication used for jury meetings and deliberations must guarantee the effective, continuous and real-time participation of all jury members, whether or not they are physic…
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