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Showing 71–80 of 63846 articles for “Art. s. L. 223-21 and L. 225-41”
…ke a request in the income tax return for the financial year in which the said compensation is paid and provide, in support of their request, all relevant evidence.
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…
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
…company of the group may not exercise the option provided for in paragraph I of article 220 quinquies. 3. By way of exception to the provisions of article 220 quinquies, receivables recognised by a su…
…rities excluded from the system of long-term capital gains or losses in accordance with article 219 and to the transfer of securities referred to in the fifth or sixth paragraph of a ter of the I of a…
…eption 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 up consolidated acc…
…aration, by electronic means, within six months of the deadline stipulated in 1 of Article 223. I bis. - The declaration shall include the following information: 1° General information on the group of…
…n euros mentioned in 1° of this I refers to one financial year, if necessary reduced to twelve months.II. - The result referred to in 2° of I is determined by adjusting the overall result subject to c…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
…epresentative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to appoint a tax representative does not apply to…
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