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Showing 1191–1200 of 31901 articles for “Art. R. 145-22”
…e debt against the amount of corporation tax for which it is liable in respect of each financial year. The debt is inalienable. The claim may not be assigned or sold, except in accordance with Article…
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
…tax applicable to the profits made by the acquired company in respect of the previous financial year. The tax credit is limited to the amount of corporation tax paid by the acquired company in respec…
…s and which comply with the obligations resulting from this agreement shall be determined by an order.>I.
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
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…
…rm's length principle, indicating the main method used and any changes made during the financial year. II. - The declaration is submitted, on behalf of legal entities belonging to a group referred to…
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