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Showing 21–30 of 31652 articles for “Art. R. 223-25”
…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…
Aid for the distribution of works intended for young audiences is awarded in consideration of :1° The artistic quality of the cinematographic works presented, the distribution forecasts and conditions…
Aid for the distribution of previously unreleased works is awarded on the basis of :1° The artistic quality of the cinematographic works submitted, the distribution forecasts and conditions announced,…
Structural grants are awarded on the basis of :1° The number and quality of cinematographic works actually distributed by the distribution companies during the previous year, the forecast distribution…
…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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