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Showing 51–60 of 64157 articles for “Art. L. 223-17 and L. 221-14”
…rsuant to article 238 quater F is determined by applying the rules set out in articles 223 B, 223 D and 223 F, as if the securities were directly held by the settlor.
…financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result for financial years opened before 1 Jan…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…panies exits. Similarly, the parent company shall report other indirect subsidies, direct subsidies and debt waivers, also mentioned in this paragraph, which were deducted from the overall result of o…
…a group company from a company that has been a member of the group for more than one financial year and participation income received by a group company from a company subject to a tax equivalent to c…
…ars prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the third paragraph of I of Article 209 ;b) The share of losses correspond…
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…
…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…
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…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…
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