Article 223-29
Structural aid is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Uni…
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Showing 81–90 of 51823 articles for “Art. L. 223-3”
Structural aid is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Uni…
…raws up consolidated accounts under the conditions provided for in the first paragraph of l'article L. 233-18 of the French Commercial Code, it may be solely liable for the corporation tax due on all…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
…s are fully consolidated for the preparation of consolidated accounts within the meaning of Article L. 233-18 of the French Commercial Code or within the meaning of the international accounting standa…
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…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
…least one month before, as the case may be: 1° The convening of the meeting provided for in Article L. 223-26 ; 2° The deadline set for sending them to the sole shareholder by article R. 223-25 ; 3° T…
…statutory auditor or a member, in accordance with the provisions of the eighth paragraph of Article L. 223-27, the time limit is reduced to eight days. A company that intends to use electronic communi…
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…
…apital increase by subscription of shares for cash, the provisions of the last paragraph of Article L. 223-7 shall apply. At least one quarter of the nominal value of the shares must be paid up at the…
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