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Showing 1551–1560 of 51271 articles for “Art. L. 2312-22 to L. 2312-26”
The tax credit defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
…s booked. Loan interest includes interest payable on loans taken out by the new company with a view to the buyout. Any surplus is reimbursed.
…200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,23…
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…
…out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option for the regime provided for in article 238 is exercised, is subtra…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
…articular through subsidiaries, own property or rights generating the expenses and charges referred to in Article 4 of Article 39, must show the said expenses and charges separately in their accounts,…
…ot exercise the option provided for in paragraph I of article 220 quinquies. 3. By way of exception to the provisions of article 220 quinquies, receivables recognised by a subsidiary company of the gr…
…iary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of article 220 q…
…ence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unreali…
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