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Showing 21–30 of 33639 articles for “Art. R. 223-11”
…amme comprising at least three works, or in respect of a retrospective linked to a theme or an author.
Aid for the distribution of previously unreleased works awarded in respect of a specific work covered by 1° of article…
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…
…in the same paragraph is added back to the net profit for the financial year of the sale or transfer.4. For the purposes of this article, the company's net long-term profit or capital gain is reduced…
…this net profit is not taxable when it is used to offset the overall deficit for the financial year. The deficit thus offset may no longer be carried forward against profits from subsequent financia…
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…ded, in the parent company's balance sheet, in the special reserve provided for in Article 209 quater.Inclusion in this special reserve ceases for capital gains taxed in respect of financial years com…
…ber companies by these legal entities are assessed continuously over the course of the financial year. The other provisions of the first and third paragraphs of this I apply to the parent company of t…
…specified.Claims shall be addressed to the tax department within the time limit set out in articles R. 196-1 and R. 196-3 of the tax procedures book. They are presented, investigated and judged accord…
…suant to article 220 octies ; the provisions of article 220 Q apply to the sum of these tax credits;r. Of the tax credits generated by each company in the group pursuant to article 220 nonies, the pro…
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