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Showing 21–30 of 38085 articles for “Art. L. 223-17”
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…
…corporation tax under the conditions of ordinary law draws up combined accounts pursuant to Article L. 345-2 du code des assurances, de l'article L. 212-7 du code de la mutualité ou de l'article L. 93…
Aid for the distribution of works intended for young audiences is awarded in consideration of :1° The artistic quality of the cinematographic works presented, the distribution forecasts and conditions…
Aid for the distribution of previously unreleased works is awarded on the basis of :1° The artistic quality of the cinematographic works submitted, the distribution forecasts and conditions announced,…
Structural grants are awarded on the basis of :1° The number and quality of cinematographic works actually distributed by the distribution companies during the previous year, the forecast distribution…
…ant to article 244 quater J ; the provisions of article 220 K apply to the sum of these tax credits;l. (Expired);m. Tax credits generated by each company in the group pursuant to article 244 quater M;…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
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…
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…
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