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Showing 71–80 of 63858 articles for “Art. L. 223-19 and L. 223-31”
…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…
The first three paragraphs of Article L. 223-26 and Articles L. 223-27 to L. 223-30 do not apply to companies with only one member. In this case, the management report, the inventory and the annual ac…
…instruct one or more of them, at their own expense, to represent them to support, both as plaintiff and defendant, the corporate action against the managers. The withdrawal during the course of procee…
The liability actions provided for in articles L. 223-19 and L. 223-22 shall be barred after three years from the date of the harmful event or, if it was concealed, from the date of its disclosure. Ho…
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