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Showing 11–20 of 62249 articles for “Art. R. 223-20 and R. 223-22”
…financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result for financial years opened before 1 Jan…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…applicable).2. Group companies 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 und…
…oup during the period of application of the regime defined in article 223 A or in article 223 A bis and which may still be carried forward at the end of this period may be offset by the company which…
…amme comprising at least three works, or in respect of a retrospective linked to a theme or an author.
…atographic works in the two years preceding the year of the application; 2° Or provide evidence of mandates or any contractual document attesting to the intention to conclude such mandates for the dis…
…a group company from a company that has been a member of the group for more than one financial year and participation income received by a group company from a company subject to a tax equivalent to c…
…ars prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the third paragraph of I of Article 209 ;b) The share of losses correspond…
…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…
For each cinematographic work making up an annual distribution programme, the distribution company must submit, within fifteen days of its release in cinemas, the supporting documents mentioned in the…
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