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Showing 391–400 of 8984 articles for “Art. n° 22-18436 · AFNOR NF K 12-500”
…ishing to benefit from the scheme. The tax credit obtained in respect of expenditure relating to works that have not received, within a maximum period of twenty-four months from their fixation within…
…payable by the new company in respect of the financial years during which the loan interest was booked. Loan interest includes interest payable on loans taken out by the new company with a view to th…
…this, the tax credit will not be refunded. If it fails to do so, the tax credit will be written back in respect of the financial year in which the decision to refuse final approval is made.
With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit fr…
…ch it was entered on the balance sheet of the group company which made the first transfer, is not taken into account for the calculation of the profit or loss or of the overall net long-term capital g…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
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…
…reciation resulting from the revaluation of its fixed assets by a company in the group, is added back to the overall result, if this revaluation is carried out in the accounts of a financial year clos…
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…
…ry company of the group in respect of financial years preceding the one from which its income was taken into account for the determination of the overall income may be transferred to the parent compan…
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