French General Tax CodeIn force
3°: Non-allocation of losses and capital losses by group companies
Article 223 E
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Showing 41–50 of 51823 articles for “Art. L. 223-3”
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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…
Selective financial aid is awarded for the distribution of cinematographic works aimed at young audiences.
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 works intended for young audiences is awarded for the distribution of cinematographic works for which the distribution expenses mentioned in article…
The Commission des aides complémentaires à la structure is made up of four members, including a chairman, appointed for a renewable term of one year.
…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…
The Commission des aides à la distribution cinématographique is made up of three colleges sitting separately.The first college comprises the chairman, a vice-chairman and eleven members. It is respons…
Structural grants are awarded to help cover the following expenses:1° Salaries paid to staff responsible for programming, administrative and accounting management and audience development, hired on fi…
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…
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