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Showing 21–30 of 37593 articles for “Art. L. 223-31”
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
Aid for the distribution of previously unreleased works awarded in respect of a specific work covered by 1° of article…
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
…during which these provisions are reported; The amount of the remuneration provided for in Article L. 225-45 du code de commerce et des tantièmes déduits du résultat des sociétés filiales du groupe,…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
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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…
…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…
…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…
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