Title I: Direct taxes and similar levies

With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separately the amount of expenditure incurred for the purposes indicated in the said articles during the period to which the return applies, by deduction, on the one hand, from the profits of the said period…

Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they exceed a certain amount set by order of the Minister for the Economy and Finance, as well as the detailed statement of expenditure mentioned in the third paragraph of Article 238 A and deducted for the…

Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the sums made available to them. Failure to comply with the obligation set out in the first paragraph shall, notwithstanding any provisions to the contrary, result in the immediate payment of the taxes from which the members…

I. – Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attach to their income tax return a statement in accordance with the model provided…

The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a declaration in accordance with a model provided by the administration showing in particular certain elements of the contract and their projected income during the application of the contract. A decree will specify the…

The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15.

Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarries.

For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasing or decreasing purchase or sale prices, or by any other means, are incorporated into the results recorded in the accounts. The same procedure is applied to companies that are dependent on a company or group that also controls companies…