Article 223 H
…ssion of the same asset, the same good or service or the same family of goods or services, realised during subsequent financial years for as long as the assets concerned are held or sub-conceded by a…
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Showing 641–650 of 30902 articles for “Art. Loi Climat 2021-1104 du 22-8-2021”
…ssion of the same asset, the same good or service or the same family of goods or services, realised during subsequent financial years for as long as the assets concerned are held or sub-conceded by a…
…ompanies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article 217 undecies in respect of su…
…ear in respect of which this company joins the group. If the parent company's assessment of the tax due in respect of the taxable income for that period shows that the advance payments made exceed the…
…or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The provisions of article 39 quindecies are…
…ving the group. The overall deficit or the overall net long-term capital loss incurred by the group during the period of application of the regime defined in article 223 A or in article 223 A bis and…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
…omposition of the reference tax income.2. In the event of a change in the taxpayer's marital status during the tax year or the two preceding years, the reference tax incomes mentioned in 1 are those:a…
…pital losses regime in accordance with Article 219 for a price different from their actual value, deducted for the purposes of determining the profit or loss for financial years opened before 1 Januar…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
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