Article 223 G
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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Showing 71–80 of 63859 articles for “Art. L. 223-28 and C. civ. Art. 1844”
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…
…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…
…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…
…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…
…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…
Only the following may issue savings bonds1° Credit institutions ;2° Natural persons and companies that operate as traders and have drawn up the balance sheet for their first financial year.Savings bo…
…for which the savings bonds are issued is fixed. It may not exceed the rate referred to in article L. 313-5-1. The conditions for amortising the face value of savings bonds and for paying the interes…
Bons de caisse may be transferred in accordance with the provisions of Section 1 of Chapter II of Title IV of Book III of the Civil Code.
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