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Showing 4251–4260 of 64106 articles for “Art. R 22-10-8 and R 225-14”
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
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…
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…
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…
If a subsidiary 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 ar…
The audiovisual means of communication used for jury meetings and deliberations must guarantee the effective, continuous and real-time participation of all jury members, whether or not they are physic…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
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