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Showing 61–70 of 62249 articles for “Art. R. 223-20 and R. 223-22”
…wance mentioned in 1 ter or 1 quater of article 150-0 D, for which the deferral of taxation expires and without application of the quotient rules defined in l'article 163-0 A. The contribution is calc…
…ble in respect of each financial year:a. Tax credits attached to income received by a group company and which did not give entitlement to the application of the parent company regime referred to in Ar…
…in the said articles during the period to which the declaration applies, by deduction, on the one hand, from the profits of the said period and, on the other hand, from the provisions set aside, purs…
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
…all figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to t…
…ke a request in the income tax return for the financial year in which the said compensation is paid and provide, in support of their request, all relevant evidence.
…at the company that joined the group is still a member of this group at the end of the financial year. (1) 2. When a company ceases to be a member of the group, the advance payments due by it for the…
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…
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…
…r of the overall net long-term capital gain or loss in respect of the financial year of that transfer. This provision also applies to the fraction, calculated under the conditions set out in the previ…
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