Section VII: Obligations of legal persons

The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is practised, in accordance with the conditions and deadlines laid down by ministerial decree (1).

With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax authorities, within the time limits stipulated in article 223, the total amount of donations and payments…

1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (regime of taxation based on actual profit or based on the simplified regime.

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, companies must make 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.

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

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 particular through subsidiaries, own property or rights generating the expenses and charges referred to in Article 4 of Article 39, must show the said expenses and charges separately in their accounts, regardless of the form in which they are incurred. Each…

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 subject of the statement provided for in Article 54 quater, which relates to the financial year in question, are communicated to the nearest general meeting of shareholders under the responsibility of the statutory auditors.

The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative 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 persons who have their registered office in another Member State of the European…

I. – Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of the financial year, directly or indirectly, more than half of the capital or voting rights of a legal entity (legal person, body, trust or comparable institution established or set up in France or…

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 making it up, the content of which shall be set by decree, shall be submitted in dematerialised form, within twelve months of the end of the financial year, by legal entities established in France that meet the following criteria:…