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Showing 61–70 of 64157 articles for “Art. L. 223-17 and L. 221-14”
…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…
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…
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