Article 223 I
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
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Showing 51–60 of 61060 articles for “Art. L 223-1”
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand column of the same tabl…
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The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
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…
Structural grants are awarded to distribution companies that:1° Regularly distribute new or repertory works. Companies that have distributed at least three cinematographic works during each of the two…
Selective financial aid is awarded for the distribution of cinematographic works of French or foreign origin that were made more than twenty years ago and that have not been released in cinemas in the…
Selective financial aid is awarded each year to distribution companies that are doing a good job but are in a fragile financial position and have poor economic prospects.
Selective financial aid is allocated each year to support the overall activity of distribution companies when the appropriations allocated to direct allocations based on the conditions of distribution…
Structural aid is granted in consideration of:1° The additional financing requirements necessary for the activity of the distribution company;2° The quality of the work carried out by the distribution…
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