French General Tax CodeIn force
3°: Non-allocation of losses and capital losses by group companies
Article 223 E
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Showing 1991–2000 of 41011 articles for “Art. s. L 237-21 · L 237-22 · L 237-12”
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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…
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,…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
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…
…ransferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor that is itself a company that is a member of the group, the share of profit f…
For the purposes of this section, the place of automated processing of nominative information relating to offences recorded by a report drawn up in digital format is considered to be the place where t…
The European Investigation Order shall be translated into an official language of the executing State or into one of the official languages of the institutions of the European Union accepted by that S…
The execution of a European arrest warrant shall be refused in the following cases:1° If the acts for which it was issued could be prosecuted and judged by the French courts and the public prosecution…
If the person claimed is at liberty when the decision of the government authorising extradition is no longer subject to appeal, the Attorney General may order the search for and arrest of the person c…
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