1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the third paragraph of I of Article 209 ; b) The share of losses corresponding to the additional depreciation resulting from the revaluation of its fixed assets by a company in the group, is…
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 article 220 quinquies, an expense deductible from previous profits taken into account to determine overall profit.
1. (not applicable). 2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A. 3. Deductions made by group companies under the provisions of II of article 217 undecies in respect of sums paid to subscribe for the capital of other companies in the same group are reintegrated into the overall result. 4. (Repealed) 5. For the calculation of profit-sharing and the…
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 company joins the group. If the parent company’s assessment of the tax due in respect of the taxable income for that period shows that the advance payments made exceed the tax due, the excess is…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable 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 Articles 145 and 216 ; b. Tax…
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result for financial years opened before 1 January 2019 and a statement of the adjustments provided for in Article 223 F, as well as those provided for in the second, third and sixth…
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise from a transfer of assets making up the fixed assets or portfolio securities excluded from the long-term capital gains or capital losses regime in accordance with Article 219 for a price different from their actual value,…
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined in this section. The same applies if the parent company denounces one of the options provided for in the first, second, fourth or penultimate paragraphs of I of Article 223 A or the…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor that is itself a company that is a member of the group, the share of profit for which the settlor is taxed pursuant to article 238 quater F is determined by applying the…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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