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Showing 21–30 of 31893 articles for “Art. R. 223-22”
…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…
…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…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
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…
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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