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Showing 51–60 of 48003 articles for “Art. R. 223-3”
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…
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…
…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…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
…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…
Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subjec…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
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