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Showing 71–80 of 64187 articles for “Art. L. 223-13 and L. 223-14”
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
…rities excluded from the system of long-term capital gains or losses in accordance with article 219 and to the transfer of securities referred to in the fifth or sixth paragraph of a ter of the I of a…
…wance mentioned in 1 ter or 1 quater of article 150-0 D, for which the deferral of taxation expires and without application of the quotient rules defined in l'article 163-0 A. The contribution is calc…
…eption 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 up consolidated acc…
…year; b) A list of the main intangible assets held, in particular patents, trademarks, trade names and know-how, in relation to the reporting enterprise and the State or territory in which the enterp…
…ting the overall result subject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 by the following amounts:1° The net financial charges determined in acc…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
…epresentative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to appoint a tax representative does not apply to…
…ority. Where the company has more than one member, the proposed transfer is notified to the company and to each of the members. If the company has not made its decision known within three months of th…
…on in force on the day of the request. The company attaches to this document a list of the managers and, where applicable, the statutory auditors in office and may not, for this issue, require payment…
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