20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 61–70 of 64187 articles for “Art. L. 223-13 and L. 223-14”
…sum of the net long-term capital gains or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The…
…may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the fin…
…n the group, whether selling, granting or sub-granting, under the conditions provided for in II, VI and VII of the said Article 238.3. Where the overall net income determined in 2 of this I, is negati…
…ble in respect of each financial year:a. Tax credits attached to income received by a group company and which did not give entitlement to the application of the parent company regime referred to in Ar…
…in the said articles during the period to which the declaration applies, by deduction, on the one hand, from the profits of the said period and, on the other hand, from the provisions set aside, purs…
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…
…all figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to t…
…ke a request in the income tax return for the financial year in which the said compensation is paid and provide, in support of their request, all relevant evidence.
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
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…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
