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Showing 401–410 of 8984 articles for “Art. n° 22-18436 · AFNOR NF K 12-500”
…axation, unrealised capital gains included in the company's assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the acco…
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…
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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…
…ved by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks, companies must make a request in the income tax return for the financial year in which the said…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
…or the financial year in which this regime is no longer applicable the sums that must be brought back to the overall income or net long-term capital gain or loss pursuant to the provisions of this sec…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
…l years commencing before 1 January 2019, indirect subsidies that arise from a transfer of assets making up the fixed assets or portfolio securities excluded from the long-term capital gains or capita…
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