Article 223 A bis
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
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Showing 71–80 of 31008 articles for “Art. R. 223-34”
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
…rm's length principle, indicating the main method used and any changes made during the financial year. II. - The declaration is submitted, on behalf of legal entities belonging to a group referred to…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
…s and which comply with the obligations resulting from this agreement shall be determined by an order.>I.
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
…ic communication instead of postal dispatch to comply with the formalities provided for in articles R. 223-18 to R. 223-20, R. 223-20-2 and R. 223-20-3 submit the proposal to the members either by pos…
…for in Article L. 223-26 ; 2° The deadline set for sending them to the sole shareholder by article R. 223-25 ; 3° The filing of the documents mentioned in the second paragraph of Article L. 223-31.
In the case provided for in article R. 223-10, the vehicle is sold as in the case of seizure and sale.
The body mentioned in article R. 223-1 is the only body authorised to collect, record, store, modify or process the information on the telephone anti-solicitation list. It is also solely authorised to…
The fee paid by professionals to the body mentioned in article R. 223-1 includes: 1° A fixed portion comprising, in addition to the registration fees paid when joining the service, those corresponding…
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