Article 223 K
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
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Showing 91–100 of 61060 articles for “Art. L 223-1”
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
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,…
The decision to grant aid is taken after consultation with the Complementary Structural Aid Committee.
The aid is awarded in the form of a grant.The aid is covered by an agreement with the distribution company.
The Commission des aides complémentaires à la structure is made up of four members, including a chairman, appointed for a renewable term of one year.
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
The fee paid by professionals to the body mentioned in article R. 223-1 includes: 1° A fixed portion comprising, in addition to the registration fees paid when joining the service, those corresponding…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
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