French General Tax CodeIn force
6°............
Article 223 U
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
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Showing 11–20 of 31008 articles for “Art. R. 223-34”
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…referred to in the first paragraph shall include an indication of the duration of that financial year.The acquiring company shall, in respect of the financial year in which the merger is completed, ma…
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
…amme comprising at least three works, or in respect of a retrospective linked to a theme or an author.
Aid for the distribution of previously unreleased works awarded in respect of a specific work covered by 1° of article…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
…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…
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