II ter: Consolidation within a group of the payment of value added tax and similar taxes

1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the declaration provided for in 2 of article 287 dued by members of the group that it forms with taxable persons in which it holds, directly or indirectly, more than half of the capital or voting rights,…

The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be carried forward on a return whose elements are taken into account for the calculation of the difference mentioned in b of 3 of the same article. This credit gives rise…