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Showing 61–70 of 63846 articles for “Art. s. L. 223-21 and L. 225-41”
…a group company from a company that has been a member of the group for more than one financial year and participation income received by a group company from a company subject to a tax equivalent to c…
…may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the fin…
…deficit thus offset may no longer be carried forward against profits from subsequent financial years.The overall deficit is carried forward under the conditions provided for in the third paragraph of…
…sum of the net long-term capital gains or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The…
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…ble in respect of each financial year:a. Tax credits attached to income received by a group company and which did not give entitlement to the application of the parent company regime referred to in Ar…
…n the group, whether selling, granting or sub-granting, under the conditions provided for in II, VI and VII of the said Article 238.3. Where the overall net income determined in 2 of this I, is negati…
…in the said articles during the period to which the declaration applies, by deduction, on the one hand, from the profits of the said period and, on the other hand, from the provisions set aside, purs…
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…
…all figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to t…
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